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SELVARAJ TRADERS vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P. Rajkumar

Res. Counsel

K.vasanthamala

Petitioner / Applicant	SELVARAJ TRADERS
Respondent	THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 24, 2024
Order No.	W. P. No. 15570 of 2024 And W. M. P. Nos. 16957 And 16960 of 2024
Citation	2024(6) TAXREPLY 9989
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ORDER
ORDER An order dated 12.09.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is engaged in the business of purchasing and selling vegetable oil. In relation to such business, it is stated that the petitioner had purchased a goods vehicle and claimed Input Tax Credit (ITC) in respect thereof. Pursuant to show cause notice dated 18.07.2023, impugned order dated 12.09.2023 was issued rejecting the petitioner's claim for ITC on the ground that the purchase falls within the scope of sub-section (5) of Section 17 of applicable GST enactments. 2. Learned counsel for the petitioner submits that the purchase was in furtherance of business. If provided an opportunity, he submits that the petitioner would be able to establish that only eligible ITC was claimed. On instructions, he submits that the petitioner agrees to remit 10% of the disputed tax deman....