https://www.taxtmi.com/caselaws?id=765369 The Madras HC allowed a petition challenging denial of input tax credit under TNVAT Act, 2006. The court held that the petitioner's application under Section 84 was filed within time and could not be barred even if earlier writ petitions were dismissed for delay. The court ruled that remedy under Section 84 cannot be denied when law favors the assessee, even if appellate remedy under Section 51 is unavailable. The impugned order dated 11.05.2022 was quashed and the matter remitted for fresh consideration on merits. en-us Fri, 24 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765369 The Madras HC allowed a petition challenging denial of input tax credit under TNVAT Act, 2006. The court held that the petitioner's application under Section 84 was filed within time and could not be barred even if earlier writ petitions were dismissed for delay. The court ruled that remedy under Section 84 cannot be denied when law favors the assessee, even if appellate remedy under Section 51 is unavailable. The impugned order dated 11.05.2022 was quashed and the matter remitted for fresh consideration on merits. Case-Laws VAT / Sales Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765369