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Case Law Details

Case Name : Roshan Fruits India Pvt Ltd Vs Assistant Commissioner (ST) (Madras High Court)
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Roshan Fruits India Pvt Ltd Vs Assistant Commissioner (ST) (Madras High Court)

The recent judgment in the case of Roshan Fruits India Pvt Ltd vs Assistant Commissioner (ST) by the Madras High Court has significant implications for GST procedures. The court addressed the issue of rectification petitions concerning the wrongful availment of Input Tax Credit (ITC) and directed the GST Department to dispose of such petitions within a stipulated timeframe.

The petitioner, Roshan Fruits India Pvt Ltd, had filed a rectification petition dated 12.03.2024, challenging the assessment

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