Shanker Impexx Vs Assistant Commissioner
Date: February 26, 2025
Subject Matter
Taxpayer entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021
Summary
In the case at hand, the petitioner, a registered dealer under the provisions of the Goods and Services Tax Act, challenged an order issued by the government on 19.04.2023 regarding the reversal of input tax credit (ITC). The petitioners had timely f…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard M/s. Ramya Krishnan, learned counsel appearing for the petitioner and Mr. T.N.C. Kaushik, learned Additional Government Pleader (T) for the respondent No.1 2. The challenge in this Writ Petition is to the order passed by the first Respondent herein dated 19.04.2023. 3. At the threshold, learned counsel appearing for the petitioner would su…