Madras HC Dismisses ITC Plea, Cites Ineligible Credit

Tvl. R.M.K. Enterprises Vs State Tax Officer (Madras High Court)

Madras High Court has dismissed a writ petition filed by Tvl. R.M.K. Enterprises, upholding the State Tax Officer’s demand for Goods and Services Tax (GST) for the assessment years 2017-18, 2018-19, and 2019-20. The court found prima facie evidence suggesting the petitioner was involved in facilitating the passing of ineligible Input Tax Credit (ITC).

The petitioner, a dealer in scrap steel, had challenged assessment orders dated February 3, 2021, which confirmed the GST demand. The core of the dispute re

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