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JAI BALAJI PAPER CONES vs. THE ASSISTANT COMMISSIONER & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Ar.m. Arunachalam
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

JAI BALAJI PAPER CONES
Respondent THE ASSISTANT COMMISSIONER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 3, 2023
Order No.

W.P.No.6780 of 2020 and W.M.P.No.8073 of 2020

Citation

2023(7) TAXREPLY 7710
Original Order
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ORDER

ORDER The petitioner appears to have purchased a consignment of goods from the second respondent, from Gundur District, Andhra Pradesh vide three invoices dated 23.11.2018. The petitioner appears to have paid the amount to the second respondent's. However, GST registration of the second respondent was earlier cancelled on 31.10.2018. 2. The case of the petitioner is that the petitioner has paid an amount of Rs. 4,14,000/- to the second respondent by including the GST payable of Rs. 4,14,000/- on three invoices. It is therefore submitted that since the petitioner has paid the tax due on these three invoices dated 23.11.2018 to the second respondent, the petitioner cannot be asked to pay IGST. 3. The learned counsel for the first respondent submits that the petitioner is not entitled for the relief in view of Section 16(2)(c) of the Central Goods and Service Tax Act, 2017 r/w Rule 36(4). 4. I have considered the learned counsel for the petitioner and the learned Go....

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