Tvl. Kumaran Filaments (P) Ltd Vs Vs Commr, Central Tax, Madurai
Date: September 14, 2021
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): R.SURESH KUMAR
Subject Matter
Appropriation of the tax demand from the credit cannot carry any interest
Summary
Insofar as the due of interest is concerned, the factual matrix is that, the entire amount of Rs.50,21,080/- was very much available in the credit of the petitioner for the whole period, therefore, if at all, the same is disallowed, and accordingly,…
The prayer sought for herein is for a Writ of Certiorari, to call for the records pertaining to the impugned order in original No.GST/01/2020 passed by the third respondent in C. No: V/GST/15/31/2019-Adjn, dated 04.05.2020 and quash the same. 2. The petitioner concern is registered on the files of the third respondent holding GST No.33AADCK6351N1ZB. The petitioner claimed that it had regular…