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ALPHA POLYMERS vs. THE COMMISSIONER & OTHERS
(Madras High Court)

Hon'ble Judges:

M.DHANDAPANI
Pet. Counsel
B.senniappan
Res. Counsel
T.rameshkutty

Petitioner / Applicant

ALPHA POLYMERS
Respondent THE COMMISSIONER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 24, 2023
Order No.

W.P.No. 9018 of 2023 And W.M.P.Nos. 9146 And 9149 of 2023

Citation

2023(3) TAXREPLY 7251
Original Order
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ORDER

ORDER Challenging the order of the second respondent dated 05.01.2023 and for a consequential direction to the first respondent to consider and pass orders on the representation dated 23.02.2022 followed by reminders dated 30.04.2022, 12.07.2022, 07.09.2022, 19.10.2022, 14.11.2022 and 19.12.2022, the present writ petition has been filed. 2. The case of the petitioner is registered with the GST authorities and are engaged in the business of rotomolding manufacturing process. According to the petitioner, they are eligible to utilise the input tax credit availed towards output tax liability through Form GSTR 3B. After getting permission to switch over from composition scheme to regular dealer, the petitioner approached the first respondent to submit refund Form GST ITC-01 after due date and the petitioner also submitted a representation dated 23.02.2022 in this regard followed by several reminders. After a long delay, the petitioner received a letter dated 05.01.2023 from the s....

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