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JIT AUTO COMP. vs. STATE TAX OFFICER AND OTHERS
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
M.d.thirunavukkarasu
Res. Counsel
T.n.c.kaushik
R.gunalan
Rajnish Pathiyil

Petitioner / Applicant

JIT AUTO COMP.
Respondent STATE TAX OFFICER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 25, 2021
Order No.

W.P.Nos.1914 and 17524 of 2021 And W.M.P.Nos.2156, 18624 and 18625 of 2021

Citation

2021(8) TAXREPLY 4810
Original Order
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ORDER

This common order will dispose of both the captioned writ petitions. 2. 'W.P.No.1914 of 2021' shall be referred to as 'I writ petition' and 'W.P.No.17524 of 2021' shall be referred to as 'II writ petition', both for the sake of convenience and clarity. 3. Mr.M.D.Thirunavukkarasu, learned counsel for writ petitioner in both I and II writ petitions, Mr.T.N.C.Kaushik, learned Government Advocate for first respondent in I writ petition, Mr.R.Gunalan, learned junior Standing Counsel for second respondent in I writ petition and Mr.Rajnish Pathiyil, learned Senior Panel Counsel for both the respondents in II writ petition are before this Virtual Court. 4. With the consent of all aforementioned counsel, this Court takes up both the main writ petitions. Both the writ petitions pertain to 'Input Tax Credit' ('ITC' for the sake of brevity) qua 'Tamil Nadu Goods and Service Act, 2017' and 'The Central Goods and Service Act,....

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