Tvl.Thendral Electricals Vs Commissioner of Commercial Taxes (Madras High Court)

Date: August 27, 2024

Court: High Court
Bench: Madras
Type: Writ Petition

Subject Matter

Assessee Allowed to File Rectification Petition for Credit Availed Under Wrong Head

Summary

Summary: In the case of Tvl. Thendral Electricals v. Commissioner of Commercial Taxes [W.P. (MD) No. 6459 of 2024], the Madras High Court permitted the petitioner to rectify an error in their GST filing. The petitioner had mistakenly claimed Input Ta…