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THENDRAL ELECTRICALS vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
B.rooban
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

THENDRAL ELECTRICALS
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 28, 2024
Order No.

W. P(MD)No. 6459 of 2024 And W. M. P(MD)No. 6040 of 2024

Citation

2024(8) TAXREPLY 11031
Original Order
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ORDER

ORDER The present writ petition is filed challenging the order passed under Section 73 of the TNGST Act, 2017, dated 13.09.2023, on the premise that it suffers from error apparent on the face of the record. 2. It is submitted that the petitioner was eligible to Input Tax Credit to the extent of Rs. 1,92,867/- under Integrated Goods and Service Tax. The same was reflected in Form GSTR-2A, which was auto-populated as per the sales reported by the petitioner's suppliers. The said Input Tax Credit was entered in column 4A(1)(2) of the monthly return in Form GSTR-3B under the head "Integrated Tax". However, inadvertently, the petitioner while filing the monthly return had entered the above ITC in column 4(A)(1)(3) and 4(A)(1)(4) by bifurcating the same under the head "Central Tax" and "State Tax". The impugned order was passed on the premise that in view of the above error, the petitioner is not entitled to claim credit of the taxes paid und....

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