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MOTHER DAIRY FRUIT & VEGETABLE PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
P.b.harrish
Res. Counsel
Rajnish Pathiyil
Richardson Wilson

Petitioner / Applicant

MOTHER DAIRY FRUIT & VEGETABLE PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 6, 2022
Order No.

W.P.No.35841 of 2019 And W.M.P.No.36743 of 2019

Citation

2022(1) TAXREPLY 4985
Original Order
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ORDER

This case is taken up for final hearing today. 2. The issue appears to be squarely covered by the decision of the Hon'ble Division Bench of this Court in the case of Commissioner of GST and Central Excise, Chennai South Commissionerate and others Vs. M/s.Bharat Electronics Limited, Rep by its General Manager, Nandambakkam, Chennai. The Hon'ble Division Bench of this court has confirmed the views with the following observations:- ''12.Thus, there seems to be a consistent view that if there is substantial compliance, denial of benefit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not to be frustrated on the ground of technicalities. In view of the above, we are inclined to affirm the order of the learned single Judge in directing the petitioner/respondent to enable the respondent herein to file a revised Form TRAN-1, by opening of the porta....

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