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2024 (4) TMI 156 - MADRAS HIGH COURTValidity of assessment notice - disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - section 140(1) of the State Goods and Services Tax Act r/w 117(1) of the State Goods and Services Tax Rules - HELD THAT:- The petitioner claims that certain materials placed by the petitioner during the enquiry were not considered by the Assessing Officer. The respondent also conceded the same. Therefore, the order impugned in this writ petition is set aside and the matter is remanded back to the file of the respondent for fresh consideration. The petitioner shall appear for enquiry before the respondent along with the required materials on 04.04.2024. The writ petition is allowed.
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