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ASIR AUTOMOBILES PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST) , TUTICORIN.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
S. Karunakar
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

ASIR AUTOMOBILES PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST) , TUTICORIN.
Court Madras High Court
State

Tamilnadu

Date Jul 24, 2024
Order No.

W. P. (MD)Nos. 3785 to 3789 of 2024 And W. M. P. (MD)Nos. 3681, 3680, 3692, 3684 and 3685 of 2024

Citation

2024(7) TAXREPLY 10394
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ORDER

COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the respective Assessment Orders dated 16.08.2023 and the consequential order passed under Section 161 of the TNGST Act, 2017, on 07.11.2023 rejecting the request of the petitioner for rectification of the purported mistakes committed in the respective Assessment Orders dated 16.08.2023. 3. It is the case of the petitioner that the petitioner had reversed the credit availed on the notices that were returned for which the Supplier had issued a Credit Note. However, without considering the same, the respondent had confirmed the demand vide impugned orders for the respective Assessment Years. 4. That apart, it is submitted that the petitioner had never availed input tax credit on ineligible inputs as blocked credits. However, the respondent has ignored the same despite the fact that the petitioner had uploaded the information givin....

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