Sankar Np Japan (P) Ltd. v. the Deputy State Tax Officer
Writ Appeal under Clause 15 of the Letters Patent – Indirect taxation / Tamil Nadu Goods and Services Tax Act 2017
Case brief
What is this about?
Madras High Court, Division Bench (S.M.Subramaniam and Mohammed Shaffiq, JJ.), order dated 16.09.2025, authored by Mohammed Shaffiq, J. — W.A.No.1995 of 2022 and CMP.No.14606 of 2022 — Sankar NPJapan (P) Ltd. v. The Deputy State Tax Officer, Thiruvallur Assessment Circle and The Commissioner of State GST — Clause 15 Letters Patent writ appeal against order dated 04.08.2022 in W.P.No.19740 of 2022 — TNGST Act 2017 adjudication/assessment order dated 08.04.2022; show cause notice dated 19.01.2022; Input Tax Credit claim; opportunity not availed — Writ appeal dismissed, no costs; connected CMP closed.
What did the court decide?
Despite opportunity being afforded after the show cause notice dated 19.01.2022, during which the petitioner's representative appeared and sought time, the petitioner neither filed a reply nor furnished any documentary evidence in support of its claim for Input Tax Credit.