Tvl. Renault Nissan Automotive India Pvt. Ltd. Vs Joint Commissioner (ST) (FAC)
Date: February 12, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
Order quashed for not considering the objections of the taxpayer
Summary
The petitioner, engaged in the manufacture and supply of passenger cars, filed a refund application due to an accumulation of Input Tax Credit (ITC) as a result of paying GST at a higher rate on input goods and services. The refund claim was sanction…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this writ petition, an order dated 08.12.2021 in revision proceedings under the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act) is assailed. 2. The petitioner is engaged in the manufacture and supply of passenger cars. The said supply is made at concessional rates in terms of Notification No.40/2017-Central Tax (Rate) dated 23.10.…