Case LawW.P.(MD) No. 3450 of 2024
Tvl.Moon Labels Vs Government of India (Madras High Court)
- Court:
- High Court
- Bench:
- Madras
- Date:
- June 10, 2024
- Type:
- Writ Petition
- Members:
- C.SARAVANAN
Subject
Procedural infraction should not inhibit the rightful claim to valid ITC
Input Tax CreditTransition
Summary
In this writ petition, the petitioner challenges an order dated December 27, 2023, regarding their entitlement to input tax credit (ITC) for the assessment year 2017-2018 under the GST framework. The case emerges from the transition period following…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this Writ Petition, the petitioner has challenged the impugned order dated 27.12.2023 passed by the fourth respondent for the Assessment Year 2017-2018 and also the impugned Notification No. 09/2023-Central Tax, dated March 31, 2023 issued by the first respondent. 2. At the outset, the learned counsel for the petitioner has given up the praye…