ITC under IGST Act wrongly Claimed: Madras HC sets aside GST Order for Failure to Consider Reply and Grant Hearing

In a recent ruling, the Madras High Court overturned a GST order concerning the Input Tax Credit (ITC) under the Integrated Goods and Services Tax (IGST) Act. The court found that the original GST order failed to adequately consider the taxpayer's reply and did not grant a proper hearing. The case involved a dispute over ITC claims, where the taxpayer argued that the GST authorities had incorrectly denied their claim. The court's decision highlights the importance of fair procedural practices, emphasizing that tax authorities must provide an opportunity for taxpayers to respond and present their case before final decisions are made. This ruling underscores the judicial oversight role in ensuring compliance with legal and procedural norms in tax adjudications.