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GNC INFRA LLP vs. ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

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

Petitioner / Applicant

GNC INFRA LLP
Respondent ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Sep 28, 2021
Order No.

W.P.No.18165 & 18168 of 2021 And WMP.Nos.19386 & 19389 of 2021

Citation

2021(9) TAXREPLY 4859
Original Order
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ORDER

This common order will govern both the captioned writ petitions and 'Writ Miscellaneous Petitions' ('WMPs' in plural and 'WMP' in singular for the sake of brevity, convenience and clarity). 2. Read this in conjunction with and in continuation of earlier proceedings made in the previous listing on 01.09.2021 and 03.09.2021, which read as follows: 'Proceedings made on 01.09.2021: Subject matter of captioned writ petitions pertains to refund under 'The Central Goods and Services Tax Act, 2017' [hereinafter 'CGST Act' for the sake of convenience and clarity]. 2. The critical point pertains to meaning of 'relevant date' in the light of 'The Central Goods and Services Tax (Amendment) Act, 2018' [hereinafter 'CGST (Amendment) Act 2018' for the sake of convenience and clarity]. 3. Be that as it may, Mr.Adithya Reddy learned counsel for writ petitioner submits that it may not be necessary to go into inter....

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