Mahendra Feeds and Foods (Trading Division) Vs DC, Central Tax
Date: April 29, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): R.SURESH KUMAR
Subject Matter
Legality of SCN and OIO based on mismatch in ITC
Summary
After receipt of the show cause notice, if at all the petitioner wants to rectify the mismatch between the petitioner and the supplying dealer, the supporting documents to substantiate that the output tax had been paid by the supplying dealer at thei…
The prayer sought for herein is for a Writ of Certiorari calling for the records leading to the issuance of order-in-original bearing reference DIN-20220359XP0000666C44 dated 30.03.2022 by the respondent herein, and quash the same. 2. The petitioner is a dealer under the GST regime. He has availed Input Tax Credit (ITC) for the Financial Year 2017-18 and 2018-19 from December 2017 to March 2019. B…