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ABI EGG TRADERS(PANNEERSELVAM THATSAYINI) vs. ASSISTANT COMMISSIONER AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Joseph Prabhakar
Res. Counsel
Lydia
Rajnish Pathiyil

Petitioner / Applicant

ABI EGG TRADERS(PANNEERSELVAM THATSAYINI)
Respondent ASSISTANT COMMISSIONER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 3, 2022
Order No.

W.P.No.3773 of 2020

Citation

2022(11) TAXREPLY 6545
Original Order
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ORDER

The petitioner is a sole proprietary engaged in the export of eggs. There is no liability to tax on the export of eggs since the commodity is 'nil' rated. Hence, the petitioner was entitled to the Input Tax Credit (in short 'ITC') that had accumulated on the exports. The period in question is 01.08.2017 - 31.03.2018 in respect of which a return in form GSTR-3B was filed in May, 2018. 2.Inter alia, the petitioner states that a mistake had crept in insofar as the petitioner had, in stead of opting for exports 'without payment of tax', had opted for the column 'with payment of tax'. As on 31.03.2018, the ITC available in the Electronic Credit Ledger (in short 'ECL') was a sum of Rs.7,04,851/-, whereas, according to the petitioner, on filing of the return, the ITC stood enhanced to a sum of Rs.11,63,200/-. 3.No documentary evidence has been provided to substantiate the enhanced figure of ITC available as on date of filing of the ....

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