Tvl. Sharmi Traders Vs Assistant Commissioner
Date: January 11, 2024
Subject Matter
Order rejecting ITC u/s 16(2) must consider the documents produced by the petitioner to corroborate the assertion that legitimate purchases were made
Summary
The petitioner, engaged in the business of dealing in copper waste and scrap of primary cells, primary batteries, and electric accumulators, was put on notice for alleged contravention of Section 16(2)(b) of the TNGST Act. The petitioner responded to…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In these two writ petitions, two separate impugned orders dated 03.07.2023 relating to the financial years 2020-21 and 2021-22 are assailed. 2. The petitioner asserts that he is engaged in the business of dealing in copper waste and scrap of primary cells, primary batteries and electric accumulators. Pursuant to an inspection carried out at the…