This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITC not deniable for retrospective cancellation of seller’s GST Registration: Madras HC
Case Law Details
- Case Name
- Opal Energy Solution Private Ltd. Vs Commercial 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.
Opal Energy Solution Private Ltd. Vs Commercial Tax Officer (Madras High Court)
The Madras High Court considered a writ petition challenging reassessment proceedings initiated under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. The reassessment proposed reversal of Input Tax Credit (ITC) under Section 19(16) on the ground that the petitioner had purchased goods from three dealers whose registrations had subsequently been cancelled.
The petitioner contended that all purchases were genuine and had been made from registered dealers. It was submitted that the dealers’ registrations wer...
