Vijaykumar Vs State Tax Officer
Date: March 13, 2024
Subject Matter
Where taxpayer avails lower amount as ITC than the amount reflected in the GSTR 2A, the conclusion that the taxpayer wrongly availed of ITC indicates non application of mind
Summary
The petitioner, engaged in the business of supply of bricks, blocks, tiles, and ceramic goods, challenged an assessment order and bank attachment notice, claiming unawareness due to being uneducated and computer illiterate. The petitioner disputed th…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails both an assessment order dated 24.07.2023 and a consequential bank attachment notice dated 26.02.2024. 2. The petitioner is engaged in the business of supply of bricks, blocks, tiles and ceramic goods. The petitioner asserts that he is uneducated and computer illiterate. Therefore, it is further asserted that the petitione…