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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
Tvl.Sri Subramanian Industries Rep by its Managing Partner Shri K.Subramaniyan – Appellant
Versus
The State Tax Officer, Pudukkottai – II Assessment Circle, Pudukkottai – Respondent
| Table of Content |
|---|
| 1. challenge to itc disallowance under section 74 for bogus transactions. (Para 1 , 2) |
| 2. respondent emphasizes assessee's burden to prove transactions. (Para 3) |
| 3. court upholds burden on claimant for itc documentation. (Para 4 , 5) |
| 4. conditional remand granting opportunity upon deposit. (Para 6 , 7) |
ORDER
This writ petition is filed challenging the impugned order dated
30.04.2024, is an order passed under Section 74 of the TNGST Act, 2017.
2.After verification of the records of the petitioner, it was found that the petitioner had claimed input tax credit based on the transactions with one M/s.Star Trading Company and it was found that the said dealer is only a bill trading person without any actual transactions therefore holding that the input tax credit claim is willfully erroneous and a show cause notice was issued. The petitioner filed a reply stating that the transaction actually happened and also produced the documents in respect thereof. However, the impugned order was passed finding that even though the petitioner has filed a reply, had not filed any documents with reference to the movement of goods under the sales details and the utilization details for manufac
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