HC quashes dismissal of ITC rectification application under Section 16 TNGST/CGST Act directing fresh consideration
Case-Laws
GST
HC allowed the writ petition challenging dismissal of rectification application concerning ITC entitlement under TNGST/CGST Act 2017. Court found petitioner established prima facie case for interference, noting amendments to Section 16 and potential limitation issues under Section 14 of Limitation Act 1963 favoring petitioner. HC observed respondent summarily
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