2023 (10) TMI 926

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.... For the Petitioner : By Advs. Rajesh Nambiar; Sindhu K. Nambiar For the Respondent : None Other Present: Rasmita Ramachandran-GP JUDGMENT The present writ petition has been filed, impugning Ext. P1 assessment order and Ext. P2 recovery notice dated 20.08.2022 and 24.07.2023, respectively. 2. From the perusal of the Assessment Order impugned in the present writ petition, it appears....

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.... "8. In view thereof, I find that the impugned Exhibit P-1 assessment order so far denial of the input tax credit to the petitioner is not sustainable, and the matter is remanded back to the Assessing Officer to give opportunity to the petitioner for his claim for input tax credit. If on examination of the evidence submitted by the petitioner, the assessing officer is satisfied that the claim....