2024 (1) TMI 1103

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....Respondent : Mrs.K.Vasanthamala Government Advocate ORDER The petitioner challenges an order dated 21.12.2023 in respect of the assessment year 2017-2018. 2. The petitioner stated that it is a registered person under GST laws and that it had claimed Input Tax Credit (ITC) under Section 16 of the CGST Act. In respect thereof, it is stated that a show cause notice was issued with regard to non-pa....

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....uthority: The tax payer has stated that the creditors noticed from PAN India basis. They have not produced Tamil Nadu financial statement. They have simply stated in their contention there is no such payment pending to their supplier. In the absence of such records, contention put-forth by them is not acceptable. The proposal is hereby confirmed." From the above extract, it follows that the ass....