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VIJAY IMPEX vs. THE STATE TAX OFFICER, SALEM.
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
K. Selvaraj
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

VIJAY IMPEX

Respondent THE STATE TAX OFFICER, SALEM.
Court Madras High Court
State

Tamilnadu

Date Jun 4, 2024
Order No.

W. P. No. 12226 of 2024 And WMP. Nos. 13315 & 13317 of 2024

Citation

2024(6) TAXREPLY 9823

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ORDER

ORDER An order dated 22.04.2024 reversing the Input Tax Credit availed by the petitioner is challenged in this writ petition. 2. The petitioner asserts that eligible Input Tax Credit was availed in respect of supplies made by M/s.Panjali Colours. Upon receipt of show cause notice dated 14.11.2023, the petitioner submitted replies dated 21.12.2023 and 31.01.2024. The impugned order came to be issued in these facts and circumstances on 22.04.2024. 3. Learned counsel for the petitioner submits that the petitioner had submitted all relevant documents in relation to purchases made from M/s.Panjali Colours. By referring to Circular No.183 dated 27.12.2022, learned counsel contends that the tax payer is entitled to submit a certificate from the supplier to justify the availment of Input Tax Credit whenever the difference between Input Tax Credit availed in Form GSTR-3B and that reflected in Form GSTR-2A is less than Rs. 5,00,000/-. By placing reliance on the certificate and on ....

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