Judicial Corner: HC set-aside order alleging failure to reverse ITC as assessee was willing to explain discrepancy (10.07.2024)

HC set-aside order alleging failure to reverse ITC as assessee was willing to explain discrepancy:

Input Tax Credit availed net of credit notes requires opportunity for assessee to explain discrepancy, subject to partial payment of disputed tax demand.

HIGH COURT OF JUDICATURE AT MADRAS [RAJ REKHA Versus DEPUTY STATE TAX OFFICER-II(FAC)]

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