https://www.taxtmi.com/caselaws?id=775753 Where input tax credit is disallowed because the suppliers cannot be traced, a limited opportunity may be granted to the assessee to produce supporting records before the assessment is finalised. The Kerala HC applied the approach in M. Trade Links and interfered with the assessment only to the extent necessary to allow production and verification of the relevant documents. The disallowance was therefore set aside to a limited extent, and the assessing authority was directed to complete the assessment after considering the materials submitted within the stipulated time. en-us Tue, 10 Jun 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775753 Where input tax credit is disallowed because the suppliers cannot be traced, a limited opportunity may be granted to the assessee to produce supporting records before the assessment is finalised. The Kerala HC applied the approach in M. Trade Links and interfered with the assessment only to the extent necessary to allow production and verification of the relevant documents. The disallowance was therefore set aside to a limited extent, and the assessing authority was directed to complete the assessment after considering the materials submitted within the stipulated time. Case-Laws GST Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775753