https://www.taxtmi.com/caselaws?id=776214 An assessment order confirming tax, interest and penalty for alleged ineligible input tax credit was conditionally quashed where the taxpayer had not given an effective reply to the show cause notice, but claimed genuine purchases and sought an opportunity to substantiate them. The alleged credit related to invoices said to have been issued by a non-existent dealer, and the electronic credit ledger had been blocked under Rule 86-A of the Tamil Nadu GST Rules. The court set aside the order subject to compliance, directed unblocking of the credit ledger on fulfilment of conditions, and remitted the matter for fresh consideration on merits after a comprehensive reply and cash deposit. en-us Wed, 30 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776214 An assessment order confirming tax, interest and penalty for alleged ineligible input tax credit was conditionally quashed where the taxpayer had not given an effective reply to the show cause notice, but claimed genuine purchases and sought an opportunity to substantiate them. The alleged credit related to invoices said to have been issued by a non-existent dealer, and the electronic credit ledger had been blocked under Rule 86-A of the Tamil Nadu GST Rules. The court set aside the order subject to compliance, directed unblocking of the credit ledger on fulfilment of conditions, and remitted the matter for fresh consideration on merits after a comprehensive reply and cash deposit. Case-Laws GST Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776214