Sri Sasthaa Constructions Vs Assistant Commissioner (ST)
Date: February 16, 2024
Subject Matter
Valid ITC availed on purchase tax which remained unutilized is entitled for the transitional credit under section 140
Summary
The case discusses the applicability of the limitation period for filing an appeal under Section 107 of the TNGST Act, 2017, especially in the context of the COVID-19 pandemic. It also addresses the entitlement to Input Tax Credit (ITC) under Section…
Mr .C. Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment Order dated 04.2021 for the Assessment Year 2017-2018 bearing Reference:No.GSTIN33ABWPN4200E1ZV and the consequential demand notice dated 21.06.2023. 3. The impugned Assessment Order dated 04.2021 precedes notices dated 26.09.2017, 31.07.2020 an…