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HEC INDIA LLP vs. COMMISSIONER OF GST AND CENTRAL EXCISE AND OTHER
(Madras High Court)

Hon'ble Judges:

S.M.SUBRAMANIAM
Pet. Counsel
Adithya Reddy
Res. Counsel
Rajendran Raghavan

Petitioner / Applicant

HEC INDIA LLP
Respondent COMMISSIONER OF GST AND CENTRAL EXCISE AND OTHER
Court Madras High Court
State

Tamilnadu

Date Jul 30, 2021
Order No.

W.P.No.15938 of 2021 And W.M.P.No.16836 of 2021

Citation

2021(7) TAXREPLY 4439
Original Order
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ORDER

The relief sought for in the present writ petition is to direct the respondents to permit the petitioner to debit a sum of ₹ 47,30,457/- form its electronic credit ledger. 2.The petitioner is the authorized signatory of the Hyundai Motor Group and was established in the year November, 2006 to provide engineering and construction services. The Department has blocked the petitioner's Input Tax Credit (ITC) to the tune of ₹ 47,30,457/-. The ITC is proposed to be reversed to the tune of ₹ 13,41,543/- (CGST) and ₹ 13,41,543/- (SGST) on the basis that there was a mismatch between the ITC claimed by the petitioner in their GSTR3B and the ITC reflected in the GSTR2A for the period 2017-18 and 2018-19. The show cause notice also claimed that the petitioner availed ITC for import purchase based on a Bill of Landing, which did not mention the petitioner's GSTIN number. The petitioner has submitted a detailed representation before the first respondent on 22.06.2021 explainin....

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