2023 (8) TMI 1088

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....ioner : Mr.S.Baskaran For the Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDER Ms. Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 3. The petitioner appears to be a textiles unit engaged in the manufacture of kn....

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....DRC-06. 7. The impugned order states that the petitioner's reply was verified with the datas available in the portal and it was found that the petitioner had availed and utilized the Input Tax Credit accrued on the purchase of motor vehicle during the subsequent period. The amount involved is as follows:- Financial year Act Tax (Amount in Rs. ) Interest upto 28.06.2023 (Amount i....