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ARUN STRUCTURALS vs. THE STATE TAX OFFICER, PUDUKKOTTAI.
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
N.sudalaimuthu
Res. Counsel
K.s.selvaganesan

Petitioner / Applicant

ARUN STRUCTURALS
Respondent THE STATE TAX OFFICER, PUDUKKOTTAI.
Court Madras High Court
State

Tamilnadu

Date Apr 1, 2022
Order No.

Writ Petition (MD) No.8681 of 2021 And W.M.P.(MD) Nos.6559 and 6560 of 2021

Citation

2022(4) TAXREPLY 5610
Original Order
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ORDER

The petitioner has challenged the impugned order dated 02.02.2021, passed by the respondent seeking to deny the input tax credit of ₹ 17,60,473/-. It is the case of the petitioner that the petitioner's predecessor was a partnership firm and unfortunately, one of the partners, namely, S.Sridharan met with an accident and died on 07.03.2017. Under these circumstances, the legal heirs of the deceased partner, namely, S.Deepa and S.Naveen were added as partners into the partnership firm and a fresh registration was obtained on 10.04.2017. 2.It is the further case of the petitioner that the old concern and its stock, input tax credit were taken over by the new partnership concern. It is submitted that while filing monthly return for the month of April 2017 through online, the petitioner reported opening balance of input tax credit of ₹ 17,60,473/-. However, the same was not reflected in the online monthly return and therefore, the petitioner had sent a representation dated 08....

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