Case Law Details
Case Name : Tvl.Thendral Electricals Vs Commissioner of Commercial Taxes (Madras High Court)
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All High Courts Madras High Court
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Tvl.Thendral Electricals Vs Commissioner of Commercial Taxes (Madras High Court)
Summary: In the case of Tvl. Thendral Electricals v. Commissioner of Commercial Taxes [W.P. (MD) No. 6459 of 2024], the Madras High Court permitted the petitioner to rectify an error in their GST filing. The petitioner had mistakenly claimed Input Tax Credit (ITC) under Central and State Tax instead of Integrated Tax in their GSTR-3B form. This clerical error led to an incorrect tax assessment by the department. The court directed the petitioner to file a rectification petitio
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