https://www.taxtmi.com/caselaws?id=436570 The court allowed the writ petitions in part, setting aside the disallowance of sales returns and the reversal of Input Tax Credit (ITC) under Section 19(13) of the Tamil Nadu Value Added Tax Act, 2006. The court found deficiencies in the officer's consideration and application of mind in both instances, leading to the decisions being overturned. No costs were awarded, and connected miscellaneous petitions were closed. en-us Mon, 13 Mar 2023 00:00:00 +0530 Sat, 15 Apr 2023 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436570 The court allowed the writ petitions in part, setting aside the disallowance of sales returns and the reversal of Input Tax Credit (ITC) under Section 19(13) of the Tamil Nadu Value Added Tax Act, 2006. The court found deficiencies in the officer's consideration and application of mind in both instances, leading to the decisions being overturned. No costs were awarded, and connected miscellaneous petitions were closed. Case-Laws VAT and Sales Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436570