Tvl. Cargotec India Private Limited Vs Assistant Commissioner (ST)
Date: April 22, 2024
Subject Matter
Proviso to Section 78 could only be invoked with proper reasons recorded in writing
Summary
The petitioner sought recredit or refund of the amounts recovered pursuant to assessment orders for assessment years 2017-2018, 2018-2019, and 2019-2020. The petitioner argued that recovery measures should not have been undertaken by the GST authorit…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this Writ Petition, the petitioner seeks a direction for recredit or refund of the amounts recovered pursuant to assessment orders pertaining to assessment years 2017-2018, 2018-2019 and 2019-2020. 2. Learned counsel for the petitioner submits that the assessment orders were issued on 28.12.2022. By relying on Section 78 of applicable GST ena…