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EASWARAN BROTHERS INDIA PRIVATE LIMITED & OTHER vs. THE ASSISTANT COMMISSIONER & OTHER
(Madras High Court)

Hon'ble Judges:

M. SUNDAR
Pet. Counsel
Adithya Reddy
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

EASWARAN BROTHERS INDIA PRIVATE LIMITED & OTHER
Respondent THE ASSISTANT COMMISSIONER & OTHER
Court Madras High Court
State

Tamilnadu

Date Dec 15, 2022
Order No.

W.P.No.33593 of 2022 And W.M.P.No.33048 of 2022 in W.P.No.33593 of 2022

Citation

2022(12) TAXREPLY 6740
Original Order
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ORDER

ORDER This common order will now govern the captioned main writ petition and captioned 'Writ Miscellaneous Petition' ['WMP'] thereat. 2. Captioned main writ petition has been filed assailing a 'notice dated 25.11.2022 bearing reference No.33291026289/2022/A4 issued by the lone respondent' [hereinafter 'impugned notice' for the sake of convenience and clarity]. 3. Owing to the narrow compass on which the matter turns, short facts will suffice. Short facts shorn of granular particulars are that the petitioner company is a registered dealer qua erstwhile 'the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act No.32 of 2006)' [hereinafter 'TNVAT Act' for the sake of convenience and clarity]; that on the GST (Goods and Services Tax) regime coming into force on and from 01.07.2017, erstwhile TNVAT Act stood subsumed; that those of dealers who had 'Input Tax Credit' ['ITC'] had the option of either seeking refund....

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