Madras HC Orders Denovo Adjudication for TNVAT ITC Disallowance

Farwood Industries Limited Vs Assistant Commissioner (Madras High Court)

Introduction: Farwood Industries Limited has filed writ petitions challenging an order dated 16.02.2021 by the Assistant Commissioner for the assessment years 2015-16 and 2016-17. The petitioner, a registered dealer under the Tamil Nadu Value Added Tax (TNVAT) Act, is involved in manufacturing and selling cupboards, wardrobes, furniture, doors, and windows. During these assessment years, the petitioner claimed input tax credit (ITC) for

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