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ELITE NATURAL PRIVATE LIMITED vs. THE STATE TAX OFFICER, INTELLIGENCE, HOSUR.
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
K.a.parthasarathy
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

ELITE NATURAL PRIVATE LIMITED
Respondent THE STATE TAX OFFICER, INTELLIGENCE, HOSUR.
Court Madras High Court
State

Tamilnadu

Date Jun 5, 2024
Order No.

W. P. Nos. 12093, 12099 & 12102 of 2024 And W. M. P. Nos. 13183, 13185, 13193, 13195, 13197 & 13198 of 2024

Citation

2024(6) TAXREPLY 9891
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ORDER

COMMON ORDER These three writ petitions are directed against orders in original pertaining to assessment periods 2019-2020, 2020-2021 and 2021-2022, respectively. Upon receipt of show cause notices dated 09.12.2023, the petitioner asserts that it replied on 04.01.2024 and dealt with the four tax proposals. The orders impugned herein were issued after offering personal hearing to the petitioner. 2. Learned counsel for the petitioner submits that tax proposals were made under four heads. By referring to the reply dated 04.01.2024, learned counsel submits that the petitioner explained that excess Input Tax Credit (ITC) was not availed of and that table 8A of the annual return of the petitioner discloses the availability of a greater ITC balance than that availed of. As regards the alleged non reversal of ITC with regard to receipt of credit notes, he submits that the petitioner pointed out that the credit notes were taken into consideration and that only net ITC was availed of.....

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