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        <h1>Tax Credit Dispute Resolved: Procedural Error Leads to Reassessment of Input Tax Credit Claim</h1> <h3>M/s. Ashok Trading Company, Represented by its Partner Mahendra N Patel Versus The State Tax Officer, Inspection Cell – III, Trichy.</h3> HC allowed writ appeal involving tax credit dispute. Technical portal error prevented proper input tax credit reflection. Court set aside previous orders ... Maintainability of petition - appellant was non-suited on the ground that he did not exhaust the alternate appeal remedy - HELD THAT:- The order impugned in the writ petition as well as the order passed by the learned single Judge stand set aside. The matter is remitted to the file of the respondent. The respondent shall issue fresh notice and decide the matter as per law. Appeal allowed. The Madras High Court heard a case concerning the assessment year 2017-2018 where the appellant, a taxpayer, had input tax credit but faced issues with its reflection in the portal. The respondent demanded payment of CGST and SGST, which the appellant sought to adjust with the available credit. The appellant's writ petition was dismissed for not exhausting alternate appeal remedies. Upon further review, it was found that a technical error led to incorrect tax details display for the appellant. The court set aside previous orders and remitted the matter to the respondent for fresh consideration. The Writ Appeal was allowed with no costs incurred.

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