The writ petition was filed challenging the impugned order rejecting the petitioner’s claim of ITC by invoking Section 19 (5) (c) of the TN VAT. Both the parties agreed upon that the issue involved ...

Noted that, as far as the period prior to January 1, 2022, is concerned, it is clear that the Petitioner whose goods are detained under Section 129 of the respective GST enactments has to bear the ...