Larsen & Toubro Limited Vs Joint Commissioner (ST)
Date: August 20, 2023
Subject Matter
Pre-condition payment for GST First Appeals can be adjusted using unutilized ITC from the Electronic Credit Ledger
Summary
The court ruled that the pre-condition payment for GST First Appeals can be adjusted using unutilized Input Tax Credit (ITC) from the Electronic Credit Ledger. This ruling has significant implications for taxpayers involved in GST First Appeals, as i…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents. 2. By this common order, both the writ petitions are disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents by directing the first respondent to numb…