Denial of writ challenging denial of input tax credit for locus standi by HC not justified: SC

Tata Steel Ltd. Vs The State of Jharkhand (Supreme Court of India) During the course of hearing of this appeal, the learned senior counsel agree that the reasoning given by the High Court in the impugned judgment on the locus standi of the appellant is not justified and correct. The appellant is a registered company, albeit for taxation purposes the units at Naomundi and Jamshedpur have been treated as separate assessees under the Jharkhand Value Added Tax Act, 2005. Thus, the writ petition preferred by Tata Steel Ltd., which is a juristic person, could not have been dismissed as not maintaina...