Tvl.Moon Labels Vs Government of India (Madras High Court)
Date: June 10, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Procedural infraction should not inhibit the rightful claim to valid ITC
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…
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…