2023 (4) TMI 1381

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..... - HELD THAT:- Reliance placed in the decision of Apex Court in the case of STATE OF MAHARASHTRA VERSUS SURESH TRADING COMPANY [ 1996 (2) TMI 451 - SUPREME COURT] and a decision of Division Bench of this Court in the case of THE ASSISTANT COMMISSIONER (CT) VERSUS M/S. BHAIRAV TRADING COMPANY [ 2016 (9) TMI 1114 - MADRAS HIGH COURT] where it was held that 'The High Court was right in answering t .....

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..... ion relating to reversal of input tax credit pursuant to cancellation of selling / purchasing registration, is covered in favour of the petitioner. 2. They cite the decision of Apex Court in the case of State of Maharashtra v Suresh Trading Company (1997) 11 SCC 378 and a decision of Division Bench of this Court in the case of Assistant Commissioner (CT) Broadway Assessment Circle, Chennai v Bhair .....

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