The Hon’ble Madras High Court in M/s. Akal Trade Links v. The Assistant Commissioner (ST) [W.P. No. 20601 of 2023 dated June 05, 2026] quashed the order passed by the Assistant Commissioner (ST) confirming the demand on the ground of wrongful availment of Input Tax Credit (“ITC”) for non-production of lorry receipts, weighment slips and e-way bills, and held that ITC cannot be denied to a bona fide recipient solely on such grounds where the supplier was a registered person during the relevant period, the tax invoices contained vehicle particulars, and the supplier had filed returns and discharged the corresponding tax liability on the disputed supplies.
