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CLARITRICS INDIA PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST) , THE DEPUTY COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
G.shiva Kumar
Res. Counsel
Amirta Poonkodi Dinakaran

Petitioner / Applicant

CLARITRICS INDIA PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST) , THE DEPUTY COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Sep 4, 2024
Order No.

W. P. No. 26001 of 2024 And W. M. P. No. 28406 of 2024

Citation

2024(9) TAXREPLY 10813
Original Order
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ORDER

ORDER Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes) appearing for the respondents. 2. This writ petition has been filed to quash the order dated 21.07.2023 passed by the first respondent. 3. The learned counsel for the petitioner submits that the petitioner filed a refund application on 13.04.2023, seeking a refund for IGST paid from February 2019 to July 2022. On 18.05.2023, the first respondent issued a Show-Cause Notice (FORM GST RFD-08), stating that the "FIRC details uploaded was not in openable format". On the next day, petitioner filed its reply on 19.05.2023, uploading a rectified version of the FIRC details. Despite this, on 06.06.2023, the first respondent issued a second Show-Cause Notice, alleging a "Wrong ITC Claim" and mentioning that "Input Tax Credit accumulated from the year 2019, related to capital expenditure, had been used for payment towards the invoice raised for the month of June 2....

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