M/S. Hashini Traders vs. The State Tax Officer
Held
The High Court quashed the impugned orders and remitted the case back to the respondent. The respondent was directed to pass a fresh order after giving due notice to the petitioner.
Facts
The petitioner challenged orders that rejected their application for rectification, arguing they had availed lesser Input Tax Credit (ITC) and there was no discrepancy between GSTR-2A and GSTR-3B. The court found the petitioner's claim to be prima facie correct.
Key Issues
Whether the impugned orders rejecting the rectification application were passed without proper consideration of the petitioner's claim regarding Input Tax Credit discrepancies.
Sections Cited
Section 161
AI-generated summary — verify with the full judgment below
Before: and
M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), takes notice for the respondent.
This Writ Petition is taken up for final he
The judgment continues below.
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