2024 (9) TMI 1472

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..... 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 peri .....

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..... grated Tax . However, inadvertently, the petitioner while filing the monthly return had entered the above ITC in column 4(A)(1)(3) and 4(A)(1)(4) by bifurcating the same under the head Central Tax and State Tax . The impugned order was passed on the premise that in view of the above error, the petitioner is not entitled to claim credit of the taxes paid under the IGST Act. 3. The learned Counsel f .....

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