Nikitha Traders Vs Superintendent of CGST and Centra Excise
Date: April 24, 2025
Court: High Court
Bench: Madras
Type: Writ Appeal
Judge(s)/Member(s): G.JAYACHANDRAN, S.SRIMATHY
Subject Matter
Requirement for Statutory Appeal in ITC Dispute upheld
Summary
M/s Nikitha Traders filed a writ petition against an order confirming a demand for excess Input Tax Credit (ITC) and imposing penalties. The original assessment order required the appellant to pay additional amounts based on discrepancies noted betwe…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT M/s Nikitha Traders, a proprietary concern is the appellant herein. Being aggrieved by the order of the respondent herein, the writ petition is filed seeking a writ of certiorari and the same got dismissed. Hence, the intra court appeal. 2. The case of the appellant is that, for the period between April 2020 to March 2021, the assess…