Alagu Kannan Vs Assistant Commissioner(ST)
Date: July 3, 2023
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): S.SRIMATHY
Subject Matter
Period from 15.03.2020 to 28.02.2022 to be excluded from from limitation
Summary
The case is about a writ petition challenging an assessment order in which the petitioner claims entitlement to transition of credits under section 140 of GST enactments. The petitioner made a mistake in recording figures related to CENVAT credits ac…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By consent of both parties, this writ petition is taken up for final disposal at the stage of admission itself. 2. This writ petition is filed challenging the impugned Assessment order, dated 09.03.2023. 3. The contention of the petitioner is under section 140 of GST enactments the petitioner is entitled to transition of credits available…