M & Arun Tex Vs State Tax Officer
Date: October 29, 2023
Subject Matter
Writ dismissed as disallowance of ITC will affect the beneficiary who availed it and not the petitioners
Summary
1. The various sections of the GST act mentioned in the given case law are Section 74 of the Central Goods and Service Tax Act, 2017. 2. Summary: The case involves multiple Writ Petitions challenging orders passed by the respondents under Section 74…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These Writ Petitions have been filed, challenging the impugned orders dated 29.09.2020, 29.09.2020, 30.09.2020 and 30.09.2020 respectively passed by the respondents and quash the same as being arbitrary, illegal and ultra vires the provisions of Section 50 and 74 of the 2. Since common issue is involved in both the Writ Petitions, these Writ Pet…