2024 (1) TMI 504

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....e Petitioner : Mr. S. Kannan For the Respondent : Ms. Amirtha Poonkodi Dinakaran, Govt. Adv. ORDER The petitioner assails an order dated 12.09.2023 by which input tax credit was refused on the basis that the petitioner availed of such credit on the basis of supplies from a non-existent supplier. 2. The petitioner states that a show cause notice dated 03.02.2023 was received from the re....

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.... that it is possible for the respondent to verify the details of such supplier from the GST common web portal. 4. In response to these submissions, Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate, who accepts notice on behalf of the respondents, submits that a statutory appeal is available against the impugned order. The next submission is that entitlement to input tax credit is gove....