Aug 28, 2025
Relief in GST ITC Restriction & Bank Attachment Case
Case Title: M/s Sri Shivsakthi Mercantile Pvt. Ltd. v. Assistant Commissioner (ST), Tondiarpet & Anr.Court: Madras High CourtPetition No.: W.P.No.28835 of 2024 & W.M.P.Nos.31442, 31444 & 31445 of 2024Date of Judgment: 01.10.2024Category: Input Tax Credit (ITC) – Restriction under Rule 86B and Bank AttachmentRelevant Sections/Rules: Section 73, CGST/TNGST Act, 2017 Rule 86B, CGST/TNGST Rules,…