High Court directed authorities to consider objections filed by the petitioner regarding a tax notice and pass orders within four weeks.
Directed respondents to consider objections and pass orders within four weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.12.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.19070 of 2020 and
WMP. Nos.23643 & 23645 of 2020
Vasun Engineering, 6/1280 Mettupalayam Road, S.A.H.S.College (P.O.), Coimbatore 641 043. …Petitioner Vs 1 Assistant Commissioner, Vadavalli Circle Zone-2, Coimbatore.
2 Deputy Commissioner (ST), Goods and Service Tax Appeal, Coimbatore. …Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the impugned notice dated 10/03/2020 in GSTIN- 33AAGFV3664D1ZA/ 2019-20 on the files of the 1st respondent herein and quashing the same and consequently direct the Respondents to refund the amount paid by the Petitioner vide Form GST DRC-03 dated 13/03/2020.
For Petitioner : Mr.Adithya Reddy
For Respondents : Ms.G.Dhanamadhiri, Govt. Advocate
O R D E R
The petitioner challenges notice dated 10.03.2020 calling upon it to remit taxes along with interest due for the alleged wrong availment of input tax credit (ITC) for the period November 2018 to March 2019. It has in response to the notice filed objections dated 19.05.2020.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
To
1 Assistant Commissioner,
Vadavalli Circle Zone-2,
Coimbatore.
2 Deputy Commissioner (ST),
Goods and Service Tax Appeal,
Coimbatore.
+1cc to the Special Government Pleader, S.R.No.41655
W.P. No.19070 of 2020
and
WMP. Nos.23643 & 23645 of 2020
UM(CO)
RV(31/12/2020)
Vasun Engineering
Assistant Commissioner, Vadavalli Circle Zone-2, Coimbatore
Deputy Commissioner (ST), Goods and Service Tax Appeal, Coimbatore
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
