https://www.taxtmi.com/caselaws?id=753316 The Madras HC partially allowed a writ petition challenging GST demand and penalty. The court upheld denial of input tax credit (ITC) for five invoices where the taxpayer failed to produce genuine tax invoices during audit, providing only illegible copies. Additionally, ITC was denied for three invoices not reflected in GSTR-2A, indicating suppliers hadn't uploaded them in GSTR-1 or paid GST. However, following Supreme Court precedent in Mohit Minerals case, the court ruled in favor of the petitioner regarding IGST demand and interest totaling Rs. 1,50,402 under relevant CGST and IGST Act provisions. en-us Mon, 15 Apr 2024 00:00:00 +0530 Fri, 02 May 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753316 The Madras HC partially allowed a writ petition challenging GST demand and penalty. The court upheld denial of input tax credit (ITC) for five invoices where the taxpayer failed to produce genuine tax invoices during audit, providing only illegible copies. Additionally, ITC was denied for three invoices not reflected in GSTR-2A, indicating suppliers hadn't uploaded them in GSTR-1 or paid GST. However, following Supreme Court precedent in Mohit Minerals case, the court ruled in favor of the petitioner regarding IGST demand and interest totaling Rs. 1,50,402 under relevant CGST and IGST Act provisions. Case-Laws GST Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753316