Credit Validity Upheld Despite TRAN-1 Filing Errors Twice

Sri Renga Timbers Vs Assistant Commissioner (ST) (FAC) (Madras High Court)

In a recent judgment, the Madras High Court in M/s. Sri Renga Timbers v. The Assistant Commissioner (ST) (FAC) [W.P. No. 22854 of 2023 dated August 17, 2023] addressed the issue of whether credit could be denied to an assessee who had mistakenly filed the TRAN-1 returns twice. The case involved M/s. Sri Renga Timbers and the Assistant Commissioner (ST) (FAC). HC quashed the order passed by the Adjudicating Authority and held

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