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CARGOTEC INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER (ST) , CHENNAI AND OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

R. Charulatha

Lakshmi Kumaran

Sridharan Attorneys

Res. Counsel

V. Prashanth Kiran

Petitioner / Applicant	CARGOTEC INDIA PRIVATE LIMITED
Respondent	ASSISTANT COMMISSIONER (ST) , CHENNAI AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 23, 2024
Order No.	W. P. No. 13104 of 2023 and W. M. P. No. 12870 of 2023
Citation	2024(4) TAXREPLY 9787
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Section 78

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ORDER
ORDER 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 enactments, she contends that no recovery measures shall be undertaken by the GST authorities for a period of three months from the date of such order since a three month limitation period is prescribed for filing an appeal before the first appellate authority. She points out that appeals were lodged on 06.04.2023. However, she submits that recovery proceedings were initiated even prior to the expiry of the three month period and that amounts were debited from the petitioner's Electronic Cash and Credit Ledgers in February 2023. She submits that this Writ Petition was filed in the said facts and circumstances. &nb....