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HELVETICA LIFESTYLE BOUTIQUE PRIVATE LTD., M/S. HOROLOGY IMPEX CO. vs. THE GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE CHENNAI NORTH COMMISSIONERATE
(Madras High Court)

Hon'ble Judges:

K.RAVICHANDRABAABU
Pet. Counsel
S.jaikumar
Res. Counsel
V.sundareswaran
Rajkumar Jabhak
Mohammed Shaffiq

Petitioner / Applicant

HELVETICA LIFESTYLE BOUTIQUE PRIVATE LTD., M/S. HOROLOGY IMPEX CO.
Respondent THE GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE CHENNAI NORTH COMMISSIONERATE
Court Madras High Court
State

Tamilnadu

Date Oct 25, 2019
Order No.

W.P.Nos.34084 & 34089 of 2018 and W.M.P.Nos.39599 & 39604 of 2018

Citation

2019(10) TAXREPLY 1765
Original Order
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ORDER

Both these writ petitions are filed by two different petitioners arising out of the same issue involved in both the cases. 2. While W.P.No.34084 of 2018 is filed seeking for mandamus directing the first respondent to credit the ITC amount of ₹ 44,59,601/- to the Electronic Credit Ledger of the petitioners, W.P.No.34089 of 2018 is filed seeking for mandamus directing the first respondent to credit the ITC amount of ₹ 62,28,683/- to the Electronic Credit Ledger of the petitioners. 3. Heard Mr.S.Jaikumar, learned counsel appearing for the petitioners, Mr.V.Sundareswaran, learned standing counsel appearing for the first respondent, Mr.Rajkumar Jabhak, learned standing counsel appearing for the second respondent and Mr.M.Hariharan, learned Additional Government Pleader appearing for the third respondent. 4. The case of the petitioners, in short, is as follows: The petitioners are the retailers of Watches and Leather Accessories of various types. They are registered de....

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