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T.S.R. TRADING COMPANY vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
B.rooban
Res. Counsel
T.amjadkhan

Petitioner / Applicant

T.S.R. TRADING COMPANY
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 30, 2024
Order No.

W. P. (MD)No. 10034 of 2023 And W. M. P. (MD)No. 8797 of 2023

Citation

2024(10) TAXREPLY 11858
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ORDER

ORDER This Writ Petition is filed challenging the impugned order dated 20.03.2023 for the period 2021-22 on the premise that the denial of the Input Tax Credit on the ground that the petitioner has not received any goods from the alleged supplier is in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in trading of paper board waste etc. and registered under GST Act. The petitioner, for the period in dispute ie., 2021-22, has filed its returns reporting a total taxable value of Rs. 1,64,85,795/- in GSTR-3B. The petitioner claimed Input Tax Credit on the alleged supplies received from one Tvl.Thirumuruga Traders bearing Registration in GSTIN 33PZZPG2948G2ZX. The claim of ITC made by the petitioner on such supplies was rejected vide impugned order dated 20.03.2023 on the premise that Tvl.Thirumuruga Traders is a bill trader and that there were no actual movement of goods supported by E way bi....

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