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DSM SOFT PRIVATE LIMITED vs. THE ADDITIONAL COMMISSIONER OF GST (APPEAL-II) & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Sharanya Vijay
K. Vaitheeswaran
Res. Counsel
Rajendran Raghavan

Petitioner / Applicant

DSM SOFT PRIVATE LIMITED
Respondent THE ADDITIONAL COMMISSIONER OF GST (APPEAL-II) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 8, 2025
Order No.

W. P. Nos. 305, 311 & 314 of 2025 and W. M. P. Nos. 349, 350, 355, 357, 359 and 360 of 2024

Citation

2025(1) TAXREPLY 12689
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ORDER

COMMON ORDER There are three writ petitions filed :- (a) W.P.No.305 of 2025 is filed challenging the order of the first respondent dated 23.09.2024 whereby an appeal filed by the petitioner against the order dated 08.01.2023 was rejected on the premise that the petitioner has not complied with the mandatory pre-deposit mandated in terms of sub-section (6) of Section 107 of the Central Goods and Services Tax Act, 2017 {CGST Act}. (b) Writ Petition No.311 of 2025 is filed challenging the impugned order reference No.ZD331024161592Q in form RFD-06 dated 22.10.2024 for the period July 2024 and quash the same to the extent of appropriation of refund sanctioned vide the said demand against non- existent dues, thereby directing him to refund to the petitioner the amounts appropriated. (c) Writ Petition No.314 of 2025 is filed challenging the impugned order reference No.ZD3310241613601 in form RFD-06 dated 22.10.2024 for the period June 2024 and quash the same to the extent o....

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