Vasun Engineering v. Assistant Commissioner

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.

2. Mr.Adithya Reddy, learned counsel for the petitioner submits and has also filed a memo dated 16.12.2020 to the effect that it would suffice that the respondents be directed to consider the objections and pass an order in accordance with law.

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

3. Accordingly, this writ petition is closed directing the 1st respondent/the Assistant Commissioner to consider the reply of the petitioner dated 19.05.2020 and pass orders thereupon, after hearing the petitioner, in accordance with law within a period of four (4) weeks from date of personal hearing. Consequently, connected miscellaneous petitions are closed. No costs.

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