State Tax Officer Vs Arunachala Impex Pvt Ltd
Date: November 17, 2024
Subject Matter
VAT: To claim ITC, the dealer must demonstrate actual sales with sufficient documentation
Summary
The appellant is challenging a previous order concerning the reversal of input tax credit due to the cancellation of the registration of a seller (Quality Industries). Initially, the appellant had availed an ITC of Rs.98,30,251 on a purchase from Qua…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The appellant is before this Court against the order dated 10.04.2023 made in W.P.No.18927 of 2020. The impugned order reads as under:- “Mr. P. V. Ravikumar, learned counsel for petitioner and Mrs. K. Vasanthamala, learned Government Advocate would submit in one voice that the issue that arises in this writ petition relating to reversal of…