2024 (9) TMI 1221

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....ndent : Mr. K. Mohanamurali Senior Panel Counsel ORDER In this writ petition, the petitioner has challenged the impugned Order-in- Original No.02/2022 (DIN: 20220259XP000000C248) dated 01.02.2022. 2. The dispute pertains to the Assessment Years 2017-2018 and 2018- 2019. The dispute primarily relates to the delayed availing of Input Tax Credit contrary to Section 16(4) of the respective GST enac....

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....f the Tamil Nadu Goods and Services Tax Act, 2017. 6. Even otherwise, as per the decision of the Hon'ble Supreme Court in Formica India Division, Bombay, Burma Trading Corporation Limited Vs. Collector of Central Excise and others, 1995 Supp (3) SCC 552/1995 (77) ELT 511, once the tax is demanded, the benefit of Input Tax Credit has to be granted. 7. Under these circumstances, the Impugned O....