ARS Steels and Alloy International Private Limited Vs State Tax Officer
Date: October 23, 2024
Subject Matter
ITC is not available on the Gold Coins and T-shirts as they are deemed sales promotional gifts
Summary
The petitioner challenged the orders dated August 31, 2021, passed by the Appellate Commissioner regarding denials of Input Tax Credit for purchases made for sales promotion, specifically Gold Coins and T-shirts. The initial demand had been confirmed…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court against the Impugned Orders dated 31.08.2021 passed by the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 2. By the Impugned Orders dated 31.08.2021, demand that was earlier confirmed vide Assessment Orders dated 29.11.2019 has been affirmed insofar as deni…