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CHOLAN SUPER MARKET vs. THE SUPERINTENDENT OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
K.soundararajan
Res. Counsel
---

Petitioner / Applicant

CHOLAN SUPER MARKET
Respondent THE SUPERINTENDENT OF GST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Sep 14, 2021
Order No.

W.P.No.19189 of 2021 And W.M.P.No.20485 of 2021

Citation

2021(9) TAXREPLY 4705
Original Order
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ORDER

Captioned main writ petition and 'Writ Miscellaneous Petition' ['WMP'] are listed in the Admission Board. 2. An 'order dated 18.06.2021 bearing reference No.O.C.No.393/2021 (DIN:20210659XN030600EB37)' [hereinafter 'impugned order' for the sake of convenience and clarity] made by sole respondent has been called in question. To be noted, the impugned order is qua 'The Central Goods and Services Tax Act, 2017' [hereinafter 'CGST Act' for the sake of convenience and clarity] and 'The Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN Goods ST Act' for the sake of convenience and clarity] and it pertains to alleged wrong availment of 'Input Tax Credit' [hereinafter 'ITC' for the sake of brevity, convenience and clarity]. 3. Mr.K.Soundararajan, learned counsel on record for writ petitioner who is before this Virtual Court submits that the dealer in the case on han....

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