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GLOBAL ENERGIES vs. THE ASSISTANT COMMISSIONER (ST) (IU) , TIRUNELVELI.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja Karthikeyan
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

GLOBAL ENERGIES
Respondent THE ASSISTANT COMMISSIONER (ST) (IU) , TIRUNELVELI.
Court Madras High Court
State

Tamilnadu

Date Aug 2, 2024
Order No.

W. P. (MD). Nos. 18127 & 18552 of 2024 And W. M. P(MD)Nos. 15469 & 15766 of 2024

Citation

2024(8) TAXREPLY 11023
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ORDER

COMMON ORDER By this common order, both the writ petitions are being disposed of. 2. In these writ petitions, the petitioner has challenged the respective assessment orders dated 24.04.2024 passed for the assessment year 2020-21 and 2021-22. 3. Challenge to the impugned orders is primarily based on the judgment of this Court rendered in M/s.Rasathe Garments Vs. The State Tax Officer (ST) (Inspn.). On merits, the learned counsel for the petitioner would submit that the petitioner is an importer of coal and discharges IGST at the time of import and availed input tax credit, apart from input tax credits on such purchasers from local dealers. It is submitted that the petitioner has discharged entire duty liability from and out of the ITC availed by the petitioner. 4. It is submitted that the respondent has relied on Form GSTR-2A, wherein IGST paid by the petitioner at the time of import was not reflected and that the same has been later reflected on account of the i....

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