M.R. Metals V/S Assistant Commissioner, State Tax {HIGH COURT OF ANDHRA PRADESH}

Case Study Name: M.R. Metals V/S Assistant Commissioner, State Tax {HIGH COURT OF ANDHRA PRADESH}:DATE OF ORDER : 19-06-2024 Case Overview: M.R. Metals, a business registered under GST, challenged the cancellation of its GST registration by the Assistant Commissioner of State Tax. The cancellation was based on allegations that M.R. Metals’ suppliers had fraudulently claimed Input Tax Credit (ITC) without actually supplying goods, passing on these credits to M.R. Metals. The petitioner argued that principles of natural justice were violated because...

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