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ASHOK TRADING COMPANY vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

G.R. SWAMINATHAN
M. JOTHIRAMAN
Pet. Counsel
R.d. Ganesan
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

ASHOK TRADING COMPANY
Respondent THE STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 25, 2025
Order No.

W. A(MD)No. 407 of 2022 And C. M. P(MD)Nos. 4121 of 2022 & 4467 of 2023

Citation

2025(2) TAXREPLY 12609
Original Order
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ORDER

JUDGMENT Heard both sides. 2.The case on hand pertains to the assessment year 2017-2018. The appellant is an assessee falling within the jurisdiction of the respondent. The respondent called upon the appellant to pay a sum of Rs. 52,35,236/- towards CGST and SGST. The appellant submitted that he is already having input tax credit to the tune of Rs. 52,25,895/- in his favour and that the same could be adjusted. Unfortunately, ITC standing to the credit of the appellant was not reflected in the portal. Therefore, the respondent declined to make the adjustment. Challenging the stand of the respondent as reflected vide proceedings dated 22.02.2021, the appellant filed W.P(MD)No.4120 of 2022. The learned single Judge dismissed the writ petition on the ground that the petitioner has to workout his remedy before the Deputy Commissioner (GST). In other words, the appellant was non-suited on the ground that he did not exhaust the alternate appeal remedy. The writ petition dismissed o....

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