Tvl. Sri Subramanian Industries Vs State Tax Officer
Date: April 21, 2026
Subject Matter
Assessee Granted Opportunity to Furnish Proof for Input Tax Credit on Supplies to Government
Summary
The writ petition is allowed , setting aside the assessment order and remanding the matter for fresh consideration. The Court held that the petitioner should be given an opportunity to provide documentary evidence for their input tax credit claims, s…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The writ petition is filed challenging the impugned order dated 25.05.2025. The impugned order is an order of assessment passed under 2. When the petitioner claimed input tax credit and availed exemption stating that the supply was made to the Government authorities, it was found that the transactions shown by the petitioner were with nonexiste…