Madras HC Orders Reconsideration: ITC Wrongly Availed on Commercial Vehicle Purchases

Sri Uma Plastics Vs Deputy State Tax Officer-2 (Madras High Court)

The case of Sri Uma Plastics vs. Deputy State Tax Officer-2, adjudicated by the Madras High Court, revolves around the contentious issue of Input Tax Credit (ITC) availed on the purchase of a commercial vehicle. The petitioner, engaged in the plastic scrap business, challenges a tax demand order asserting inadequate opportunity to contest the claim.

The crux of the dispute lies in the petitioner’s assertion that the commercial vehicle purchase was legitimate for business purposes, warranting the availin

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