Saamy Trading Vs Assistant Commissioner (ST)

Date: April 29, 2024

Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): Krishnan Ramasamy
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Subject Matter

Excess ITC claim: Dept. to consider rectification application in a time bound manner

Input Tax CreditRectification Of Mistake

Summary

The petitioner filed a Writ Petition requesting a Mandamus to direct the tax authority to reassess and issue a rectification order regarding an earlier assessment dated July 2, 2024, where the petitioner claimed an excess Input Tax Credit (ITC). The…

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard Mr.M.Sivakumar learned counsel appearing for the petitioner and Mrs.K.Vasanthamala, learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The petitioner has filed this Writ Petition seeking for issuance of a Writ…

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