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Case Law Details

Case Name : Orient Electricals and Engineers India P. Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
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Orient Electricals and Engineers India P. Ltd. Vs Assistant Commissioner (ST) (Madras High Court)

In a significant ruling, the Madras High Court has remanded the case of Orient Electricals and Engineers India P. Ltd. versus the Assistant Commissioner (ST) for reconsideration. The case revolves around the reversal of Input Tax Credit (ITC) based on credit notes and the procedural fairness extended to the petitioner.

Background of the Case: On August 23, 2023, an order was issued against Orient Electricals and Engineers India P. Ltd., demanding the reversal of

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