Review application against an order in a GST writ petition. Petitioner opted to pursue the statutory appellate remedy before the Appellate Tribunal, having paid more than 10% of disputed tax through recovery and ITC adjustment. Review application disposed of with liberty to appeal.
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REV.APLW.(MD) No.125 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 08.07.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
REV.APLW.(MD) No.125 of 2024 and W.M.P.(MD) No.12849 of 2024 in
W.P.(MD) No.8574 of 2024
M/s.John Buildwell Indian Pvt. Ltd., Rep. by its Director M.Maria Antony, S/o.S.Maria John, No.10/1, Seevalaperi Road, Palayamkottai – 627 002, Tirunelveli District.
... Petitioner
Vs.
The Joint Commissioner of Central GST and Central Excise, No.7, Tractor Road, N.G.O. 'A' Colony, Tirunelveli – 627 007.
... Respondent
Prayer: Review Application filed under Section 114 r/w. Order XLVII Rule 1 of CPC, praying to review the order dated 04.04.2024 passed by this Court in W.P.(MD) No.8574 of 2024 and allow the Writ Petition in W.P.(MD) No.8574 of 2024.
For Petitioner : Mr.Raja.Karthikeyan
For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel
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REV.APLW.(MD) No.125 of 2024
O R D E R
After hearing the case at length, the learned counsel for the petitioner submits that the petitioner is willing to workout the remedy before the Appellate Commissioner in view of the subsequent developments, citing the order of this Court dated 11.03.2024 in Tvl.Vardhan Infrastructure Vs. The Special Secretary, Head of GST Counsel Secretariat and others , in W.P.No.34792 of 2019 etc.
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REV.APLW.(MD) No.125 of 2024
and dispose of the same on merits and in accordance with law. All the issues are left open for the petitioner to canvass before the Appellate Authority.
08.07.2024
Index: Yes/ No Neutral Citation: Yes / No Speaking Order / Non-Speaking Order JEN
Copy To:
The Joint Commissioner of Central GST and Central Excise, No.7, Tractor Road, N.G.O. 'A' Colony, Tirunelveli – 627 007.
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REV.APLW.(MD) No.125 of 2024
C.SARAVANAN, J.
JEN
REV.APLW.(MD) No.125 of 2024 and W.M.P.(MD) No.12849 of 2024 in W.P.(MD) No.8574 of 2024
08.07.2024
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1 provisions across 1 enactments
M/s.John Buildwell Indian Pvt. Ltd., Rep. by its Director M.Maria Antony
The Joint Commissioner of Central GST and Central Excise
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
