The Hon’ble Madras High Court in M/s. Sri Renga Timbers v. The Assistant Commissioner (ST) (FAC) [W.P. No. 22854 of 2023 dated August 17, 2023] quashed the order passed by the Adjudicating Authority and held that the credit that was validly availed cannot be denied, even if there were mistakes in the TRAN-1 returns filed twice.
Source a2ztaxcorp
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