https://www.taxtmi.com/caselaws?id=423516 The Madras HC disposed of a writ petition challenging a GST notice after the petitioner agreed to pay the correct 12% tax rate instead of the 5% erroneously paid from November 2017 to April 2019. The court found no need to examine the merits since the petitioner conceded to pay the remaining 7% difference. Regarding Input Tax Credit claims, the court held that the petitioner could file for ITC at the jurisdictional GST office in Kerala where the company's headquarters is located, and the change in GST registration number due to conversion from partnership firm to private limited company would not bar such claims under Section 16 of the GST Act. en-us Tue, 15 Mar 2022 00:00:00 +0530 Thu, 03 Apr 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423516 The Madras HC disposed of a writ petition challenging a GST notice after the petitioner agreed to pay the correct 12% tax rate instead of the 5% erroneously paid from November 2017 to April 2019. The court found no need to examine the merits since the petitioner conceded to pay the remaining 7% difference. Regarding Input Tax Credit claims, the court held that the petitioner could file for ITC at the jurisdictional GST office in Kerala where the company's headquarters is located, and the change in GST registration number due to conversion from partnership firm to private limited company would not bar such claims under Section 16 of the GST Act. Case-Laws GST Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423516