Commissioner,Central Tax,Chennai South Vs Bharat Electronics Limited
Date: November 18, 2021
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): MOHAMMED SHAFFIQ, PUSHPA SATHYANARAYANA
Subject Matter
Transition of ITC cannot be denied on the ground of technicalities
Summary
There seems to be a consistent view that if there is substantial compliance, denial of benefit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought n…
1. The petitioner/respondent herein aggrieved by the action of the Revenue / appellant herein in not permitting them to revise the Form TRAN-1 resulting in deprivation of the Input Tax Credit filed a Writ Petition in W.P.No.2937 of 2019. 2. This Hon’ble Court on hearing the above matter was pleased to direct the respondent/appellant herein to enable the petitioner/respondent herein to file a…