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Madras HC Quashes Order for Non-Filing of TRAN-1 & Allows Conditional Reassessment
Case Law Details
- Case Name
- Tvl .Sri Vinayagar Steels Vs Assistant Commissioner (ST) (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
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Tvl. Sri Vinayagar Steels Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court recently intervened in a tax dispute involving Tvl. Sri Vinayagar Steels and the Assistant Commissioner (ST) concerning an assessment order for the 2017-18 assessment year. The core of the case revolves around the petitioner’s claim of un-utilized Input Tax Credit (ITC) under the Tamil Nadu Value Added Tax (TNVAT) Act, 2006, which was not transitioned under the Goods and Services Tax (GST) regime due to the non-filing of a TRAN-1 application.
The petitioner had not responded t...
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