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ARS STEELS AND ALLOY INTERNATIONAL PRIVATE LIMITED vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
M.a. Mudimannan
Res. Counsel
Amirtha Poonkodi Dinakaran

Petitioner / Applicant

ARS STEELS AND ALLOY INTERNATIONAL PRIVATE LIMITED
Respondent THE STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 24, 2024
Order No.

W. P. Nos. 31, 33 and 35 of 2022 And W. M. P. Nos. 36, 38 and 40 of 2022

Citation

2024(10) TAXREPLY 11763
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ORDER

COMMON ORDER The petitioner is before this Court against the Impugned Orders dated 31.08.2021 passed by the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 2. By the Impugned Orders dated 31.08.2021, demand that was earlier confirmed vide Assessment Orders dated 29.11.2019 has been affirmed insofar as denial of Input Tax Credit availed on goods viz., “Gold Coins” and “T-shirts” purchased by the petitioner for sales promotion of the goods manufactured by the petitioner for the respective Assessment Years. 3. In W.P.No.35 of 2022 for Assessment Year 2019-2020 apart from the above issue additional issue relating to stock variation pursuant to inspection and audit conducted at the premises of the petitioner on 28.08.2019 has also been confirmed by the Impugned Orders. 4. Initially, the petitioner had challenged the Assessment Orders dated 29.11.2019 passed for the respective Assessment Years in ....

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