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2024 (9) TMI 1472
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....ffiq For the Petitioner : Mr.B.Rooban For the Respondents : Mr.R.Suresh Kumar Additional Government Pleader ORDER The present writ petition is filed challenging the order passed under Section 73 of the TNGST Act, 2017, dated 13.09.2023, on the premise that it suffers from error apparent on the face of the record. 2. It is submitted that the petitioner was eligible to Input Tax Credi....
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....rent on the face of the record and thus denial of Input Tax Credit is unjustified. 4. The learned Additional Government Pleader for the respondent on instruction, would submit that the petitioner may be permitted to file a rectification petition within a period of two (2) weeks from the date of receipt of a copy of this order and if such rectification petition is filed within the stipulated per....