Partly allowed

M/s.D.S.K.Electricals v. The Senior Intelligence officer

Madras HC17 Dec 2021WP/26880/2021

Case brief

AI extract

What is this about?

This Court disposed of the writ petition directing the respondent DG of GST Intelligence to complete investigation under Section 73/74 of CGST Act, issue a Show Cause Notice, and adjudicate the Input Tax Credit claim within six months to permit a refund.

What did the court decide?

Directive to complete investigation within six months, issue Show Cause Notice under Sections 73/74 CGST Act, and adjudicate; refund within three months of adjudication if due.

M/s.D.S.K.Electricals Vs The Senior Intelligence officer — GST and Indirect Tax | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 17.12.2021

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.26880 of 2021 and W.M.P.No.28326 of 2021 (Through Video Conferencing)

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M/s.D.S.K.Electricals, Represented by its Managing Partner, Mr.Neil Roy, D-4, First Floor, Gemini Parsn Commercial Complex, No.600, Anna Salai, Chennai – 600 006. ...Petitioner

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The Senior Intelligence Officer, Directorate General of GST Intelligence, Chennai Zonal Unit, 5^th Floor, Tower-2, BSNL Building, No.16, Greams Road, Chennai – 600 006. ...Respondent

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Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the respondent to refund a sum of Rs.58,69,354/- along with statutory interest under the provisions of the Central Goods and Service Tax Act, 2017 and also return the documents seized at the time of search on 30.03.2021 including that of the statement recorded from the petitioner.

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For Petitioner : Mr.P.Rajkumar

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For Respondent : Mr.Rajnish Pathiyil Senior Panel Counsel

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ORDER

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Mr.Rajnish Pathiyil, learned Senior Panel Counsel takes notice on behalf of the respondent.

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After hearing the learned counsel for the petitioner and the learned senior panel counsel for the respondent for some time, this writ petition is being disposed at the time of

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https://hcservices.ecourts.gov.in/hcservices/

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admission by directing the respondent to complete the investigation and issue proper Show Cause Notice to the petitioner under Section 73/74 of the Central Goods and Service Tax Act, 2017 and Goods and Service Tax Act, 2017 and thereafter adjudicate as to whether the petitioner had wrongly availed Input Tax Credit under the provisions of these Acts.

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This Writ Petition is therefore disposed by directing the respondent to complete the investigation and issue appropriate Show Cause Notice to the petitioner within a period of six months from the date of receipt of a copy of this order.

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4.The petitioner is directed to file a reply/representation within a period of forty five days thereafter. The respondent shall pass appropriate orders within a period of forty five days from the reply/representation.

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5.In case the petitioner is entitled for refund of amounts, the same shall be refunded back to the petitioner within a period of three months of the adjudication of the aforesaid Show Cause Notice. No costs. Consequently, connected Writ Miscellaneous Petition is closed.

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Sd/-

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Assistant Registrar(CS III)

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//True Copy//

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Sub Assistant Registrar

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arb

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The Senior Intelligence Officer, Directorate General of GST Intelligence, Chennai Zonal Unit, 5^th Floor, Tower-2, BSNL Building, No.16, Greams Road, Chennai – 600 006.

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+1cc to Mr.P.Rajkumar, Advocate, S.R.No.67770

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+1cc to Mr.Rajnish Pathiyil, Advocate, S.R.No.68595

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W.P.No.26880 of 2021 and W.M.P.No.28326 of 2021

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SS(CO) RGA(19/01/2022)

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https://hcservices.ecourts.gov.in/hcservices/

M/s.D.S.K.Electricals v. The Senior Intelligence officer

Case brief

What is this about?

What did the court decide?

M/s.D.S.K.Electricals v. The Senior Intelligence officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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