Petitioner can avail efficacious remedy to file Appeal if writ petition is dismissed

M & Arun Tex Vs State Tax Officer (Madras High Court) The Hon’ble Madras High Court in M & Arun Tex v. State Tax Officer [W.P. Nos. 18348 and 18353 of 2020 & Oths. dated October 30, 2023] dismissed the writ petition because in the present case, the Input Tax Credit (“the ITC”) was disallowed and the same will not have any impact on the Petitioners inasmuch disallowing the ITC will affect the beneficiary who availed it. As against the Petitioners, penalty, and interest were fastened based on the search conducted and the documents seized at the premises of the Petitioners, wher...