2019 (3) TMI 1020

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..... MR ASHOK MENON, JJ. For The Petitioner : ADVS. SRI. A. KUMAR AND SMT G. MINI (1748) For The Respondent : SR. GP SRI. V. K. SHAMSUDHEEN ORDER K. VINOD CHANDRAN, J The above revisions raise one common question, insofar as input tax credit denied for the reason of an inadvertent error of the supplier in issuing invoices in Form-8B, when the returns and books revealed the same goods having suf .....

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..... Hospital v. Commercial Tax Officer]. 4. The learned Senior Government Pleader Sri.Shamsudheen however would contend that the issue was considered by the Assessing Officer as also the statutory authorities. Wherever evidence was produced, it was allowed by the Assessing Officer. The Tribunal also specifically found that the invoices were not produced and there was nothing to show the purchase be .....

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