GST ITC denied on Non-Compliance of Circular: Madras HC grants Hearing Opportunity Conditionally

The Madras High Court conditionally allowed a hearing opportunity in a GST Input Tax Credit (ITC) denial case where non-compliance with a circular was alleged. The court emphasized the principles of natural justice, highlighting that an order cannot be passed without a proper hearing or providing specific details for the denial of ITC, and remanded the case for fresh consideration subject to a 10% deposit of the disputed tax.