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Case Law Details

Case Name : Clean Switch India Pvt. Ltd. Vs State Tax Officer (Madras High Court)
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Clean Switch India Pvt. Ltd. Vs State Tax Officer (Madras High Court)

The case revolves around an order dated 18.03.2024, which imposed tax and a 300% penalty on Clean Switch India Pvt. Ltd. for the delayed filing of returns, resulting in the reversal of Input Tax Credit (ITC). The order also pertains to the assessment year 2016-2017, with the initial assessment order issued on 03.09.2019. The petitioner, Clean Switch India Pvt. Ltd., neither appealed the assessment order nor filed a petition against it. However, on 06.02.2023, the petitioner submitted a rectification application,

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