Larsen and Tourbo Limited Vs Deputy Commissioner (ST)-II
Date: September 25, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Denial of ITC Refund After Favorable Order on RMC Freight Charges Quashed
Summary
The High Court allowed the writ petitions, quashing the Intimations dated 25.11.2021 that denied the refund of input tax credit (ITC) debited as pre-deposit. The Court held that since the substantive tax dispute regarding freight and pumping charges…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court against three Intimations all dated 25.11.2021 issued to the petitioner for the Assessment Years 2004-2005, 20052006 and 2006-2007. 2. The above Impugned Intimations seek to deny refund of input tax credit debited by the petitioner as a pre-deposit pursuant to order dated 25.03.2015 in W.P.Nos.8584, 8585 and…