2026 (7) TMI 518

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.... Mr. B. Raveendran For the Respondent(s) : Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 28.04.2023 confirming the tax proposal in respect of wrongful availment of Input Tax Credit (ITC) is assailed in this writ petition. 2. Learned counsel for the petitioner submits that the tax demand pertains to purchases made by the petitioner from Eco-friendly Coco Products....

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....ction 16 thereof. Because the petitioner failed to discharge such burden by providing evidence of the actual movement of goods, he submits that the petitioner's availment of ITC was held to be unlawful. 4. The impugned order refers to the eight invoices issued by the Ecofriendly Coco Products. These invoices were issued between January 2018 and August 2018. The record shows that the supplier wa....

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.... not been filed, the tax proposal was confirmed. 6. Taking into account the totality of facts and circumstances, the impugned order cannot be sustained and reconsideration is warranted. Towards that end, the impugned order dated 28.04.2023 is set aside and the matter is remanded to the respondent for reconsideration. The petitioner is permitted to place on record additional documents relating t....