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Shree Kishna Chemicals Vs Union of India and Others (Madhya Pradesh High Court)

Madhya Pradesh High CourtGSTSection 16(2)(c) (GST ITC: conditions for claim)

Case ke facts

Taxpayer ko GST ITC show-cause notice mila tha. Usne High Court mein challenge kiya ki notice sahi nahi hai kyunki unhone supplier se maal kharida hai.

Mudda (Issue)

Kya show-cause notice ko bina authority ke samne reply kiye, court mein sidha challenge kiya ja sakta hai?

Faisla (Held)

Court ne bola ki notice ka answer authority ke samne do. Sidha court aane ki zarurat nahi. Section 16(2)(c) ki condition bhi yahi bolti hai ki invoice dispute authority ke samne uthao.

Practical takeaway

Agar aapko GST ITC ka show-cause notice mila hai to pehle department ke samne reply karo. Sidha High Court jane ka support nahi milega.

Original report: taxguru.in

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

GST notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-30.

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