HC directs exclusion of Period from 15.03.2020 to 28.02.2022 from limitation

Alagu Kannan Vs Assistant Commissioner (ST)(FAC) (Madras High Court) Introduction In a landmark decision, the Madras High Court recently ruled on the case of Alagu Kannan Vs Assistant Commissioner (ST)(FAC), which revolved around intricate aspects of Goods and Services Tax (GST) law and a critical error in Form TRAN-1 submission. This article delves into a comprehensive analysis of the case, the arguments presented by both parties, and the implications of the court’s judgment. The Core Issue At the heart of this case was a mistake made by the petitioner, Alagu Kannan, while filling out F...