2023 (8) TMI 1392

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....IR FOR THE RESPONDENT : BY ADV THUSHARA JAMES BY GOVERNMENT PLEADER SMT.MM JASMINE JUDGMENT A. K. Jayasankaran Nambiar, J. The petitioner in WP(C).No.19448 of 2021 is the appellant herein aggrieved by the judgment dated 27.06.2023 of the learned Single Judge in the Writ Petition. The challenge in the Writ Petition was against Ext.P9 order passed by the respondent whereby the input tax ....

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....efore us, it is the submission of the learned counsel for the appellant Sri.Anil D.Nair that Ext.P9 order having been passed without verifying the books of account of the sister concern from whom the appellant had purchased goods on which input tax credit was taken, the appellant was prejudiced since it had no way of establishing that the credit was correctly availed. On a consideration of the sai....