2023 (9) TMI 994

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....: Mr.Adithya Reddy For the Respondent : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner is aggreived by the imugned Notice of Intimation dated 09.05.2023, issued to the petitioner under Rule 86-A(1)(a) and (c) of the TNGST Rules, 2017. By the impugned order, credit for a sum of ....

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....ard regarding Rule 86-A(1)(a) and (c) of the Rules appears to be in order. The provisions do not permit the registered person to avail input tax credit on invoices or debit notes without actually receiving goods or services or both. Only Credit that is validly availed can be utilised for discharging the tax liability. 5. Considering the above, I am inclined to dispose this writ petition at the ....