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SETHURAMASAMY GOPALAKRISHNAN vs. THE DEPUTY COMMERCIAL TAX OFFICER (ST) , COIMBATORE
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

Aparna Nandakumar

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	SETHURAMASAMY GOPALAKRISHNAN
Respondent	THE DEPUTY COMMERCIAL TAX OFFICER (ST) , COIMBATORE
Court	Madras High Court
State	Tamilnadu
Date	Apr 29, 2024
Order No.	WP. No. 11473 of 2024 And WMP. Nos. 12583 and 12584 of 2024
Citation	2024(4) TAXREPLY 9591
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ORDER
ORDER 1. An assessment order dated 09.05.2023 is challenged in this Writ Petition on the ground that the Petitioner's reply dated 01.03.2023 was not duly taken into account 2. The Petitioner assails the impugned order by contending that he is a provider of goods carriage services and had purchased vehicles for carrying the goods. Consequently, the Petitioner states that he was entitled to avail of the benefit of input tax credit. Upon receipt of the intimation dated 07.12.2022, by a reply dated 05.01.2023, the Petitioner stated that the vehicles were purchased for carrying goods. The tax invoices relating to some of such purchases were enclosed. By a subsequent reply dated 01.03.2023 to the show cause notice dated 25.01.2023, the Petitioner also stated that the vehicles purchased by the Petitioner qualify as capital goods and that such goods are not excluded from input tax credit as per applicable GST enactments. 3. By referring to the impugned order, learned counsel....