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C. SIVA ANAND. vs. THE SUPERINTENDENT OF GST AND CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

S.SRIMATHY
Pet. Counsel
S.karunakar
Res. Counsel
R.nanda Kumar
S.ragaventhree

Petitioner / Applicant

C. SIVA ANAND.
Respondent THE SUPERINTENDENT OF GST AND CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Sep 29, 2023
Order No.

W.P.(MD).No. 23752 of 2023 And W.M.P.(MD).No. 19935 of 2023

Citation

2023(9) TAXREPLY 8086
Original Order
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ORDER

ORDER This Writ Petition is filed for Writ of Certiorarified Mandamus, to quash the order in original dated 26.06.2023 and direct the respondent to pass assessment order afresh after affording an opportunity of being heard by considering the reply and records dated 26.04.2023 filed by the petitioner and in the light of principles laid down in the case of M/s. Refex Industries Limited, Vs. The Assistant Commissioner of CGST & Central Excise, reported in 2020(2) TMI 794 - Madras. 2. The contention of the petitioner is that the petitioner had paid the entire tax through Input Tax Credit for all the period and for the entire amount and if this fact is taken into account there will not be any tax liability. But the respondent had imposed tax and has also imposed penalty and interest. Moreover, the petitioner has already paid the entire tax even prior to the initiation of the assessment proceedings. In the impugned order, the respondent has not discussed any of the grounds rai....

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).