This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Madras HC Allows unutilized VAT Transition under Section 140 of TNGST Act 2017
Case Law Details
- Case Name
- Radhikka Ceramic World Vs The State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Radhikka Ceramic World Vs The State Tax Officer (Madras High Court)
Radhikka Ceramic World petitioned the Madras High Court under Article 226 of the Constitution of India, challenging an order issued by the State Tax Officer dated 23.12.2019, which denied transitional tax remaining unutilized in VAT returns filed for July 2017.
The petitioner, engaged in the sale of ceramic tiles, imported tiles from various states. Due to an apprehension of tax evasion in the tile industry, an advance tax of 20% of the invoice value was levied on the petitioner at the Tuticorin port during import. This advanc...
Author Info
