2024 (9) TMI 1472 - HC - GST

Challenge to order passed u/s 73 of the TNGST Act, 2017 - error apparent on the face of the record - eligibility to claim Input Tax Credit - HELD THAT - The writ petition stands closed. The petitioner is at liberty to file a rectification petition under Section 161 of the TNGST Act, within a period of two weeks from the date of receipt of a copy of this order. If however, for any reason, the petitioner does not file the rectification petition within the stipulated period, the impugned order would stands revived. Petition closed.

Summary

The High Court of Madras heard a writ petition challenging an order under Section 73 of the TNGST Act, 2017, related to Input Tax Credit. The petitioner made a clerical error in filing tax returns, leading to denial of credit. The court allowed the petitioner to file a rectification petition within two weeks to correct the error. If not done, the original order stands. No costs were awarded.