Radhikka Ceramic World Vs The State Tax Officer
Date: April 3, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Advance tax paid under VAT regime and lying unutilized can be transitioned
Summary
The case law involves a Writ Petition where the petitioner challenges an order passed by the respondent denying transitional tax that remained unutilized in the VAT returns filed by the petitioner. The petitioner argues that the unutilized advance ta…
FULL TEXT OF THE JUDGMENT OF MADRAS HIGH COURT PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, to call for the records in GSTIN 033AVDPR7432F1ZN/17-18 Order No.220111190015411 dated 23.12.2019 issued by the respondent and quash the same is wholly without jurisdiction and clear violation of Section 140 (1) of the Tamil Nadu Goods and Se…