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

Hon'ble Judges:

T.S.SIVAGNANAM
SATHI KUMAR SUKUMARA KURUP
Pet. Counsel
Adithya Reddy
Res. Counsel
Mohana Murali

Petitioner / Applicant

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

Tamilnadu

Date Sep 16, 2021
Order No.

W.A. No. 2341 of 2021

Citation

2021(9) TAXREPLY 4712
Original Order
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ORDER

This appeal has been filed by the writ petitioner, which is registered on the file of the second respondent under the provisions of the Goods and Services Tax Act. 2. The writ petition was filed for issuance of a direction upon the respondents to permit the petitioner to debit a sum of ₹ 47,30,457/- from its electronic credit ledger as shown in the ledger. The Learned Writ Court by order dated 30.07.2021 disposed of the Writ Petition, giving liberty to the petitioner to redress their grievances before competent authorities, as the Court cannot issue a direction as prayed for. Aggrieved by the same, the appellant is before us by way of this writ appeal. 3. We have heard Mr. Adithya Reddy, Learned counsel for the appellant and Mr. Mohana Murali, Learned Senior Standing Counsel, who accepts notice for the Respondents. 4. We agreed with the ultimate conclusion arrived at by the Learned Single Bench that the prayer sought for by the writ petitioner cannot be granted, while ....

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