2024 (7) TMI 1100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Petitioner in all W.Ps. : Mr.N.Sudalaimuthu For the Respondent in all W.Ps. : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, all these writ petitions are being disposed of. 2. In these writ petitions, the petitioner has challenged the respective assessment orders passed for the assessment years 2017-18 to 2019-20. 3. By the impugned orders, the de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pplies as Business to Consumer instead of Business to Business. 6. It is submitted that the petitioner is a dealer and is therefore entitled to input tax credit on the tax borne by the petitioner on the supplies made by the supplier. It is submitted that the petitioner has obtained a certificate from the Chartered Accountant to substantiate the same. 7. Although the learned Additional Govern....