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AGS AGENCIES vs. THE ASSISTANT COMMISSIONER AND OTHER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Jayalakshmi. P
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

AGS AGENCIES
Respondent THE ASSISTANT COMMISSIONER AND OTHER
Court Madras High Court
State

Tamilnadu

Date Nov 24, 2021
Order No.

W.P.Nos.24145 & 24267 of 2021 And W.M.P.Nos.25464 & 25581 of 2021

Citation

2021(11) TAXREPLY 4901
Original Order
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ORDER

It is the case of the petitioner that after introduction of GST, a sum of ₹ 5,34,633/- was lying as un-utilized input tax credit in their VAT Account. According to the petitioner, the respondents called upon the petitioner to furnish documents to substantiate the aforesaid transitional credit for a sum of ₹ 5,34,633/-. However, the petitioner was able to furnish invoice only for a sum of ₹ 4,97,585/-. 2. It is the further case of the petitioner that a notice dated 20.11.2020 was addressed to the petitioners' factory by the respondent by calling upon the petitioner to furnish certain documents specified therein, and a hearing was fixed on 27.11.2020. It is submitted that the petitioners' head office is located at No.81,B, AGS TOWER, SALAI VINAYAGAR KOIL STREET, DHARAMPURI-636 701. The aforesaid notice remained un-served in the petitioner as the petitioner was unable to do business as a result of which the impugned order has been passed. Learned counsel for the petit....

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