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KANNITH SUPPLIERS & OTHERS vs. THE DEPUTY COMMISSIONER & OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

D.vijaya Kumar

S.sathya Narayanan

Res. Counsel

V.sundareswaran

S.sathyanarayanan

Petitioner / Applicant	KANNITH SUPPLIERS & OTHERS
Respondent	THE DEPUTY COMMISSIONER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 3, 2023
Order No.	W.P.Nos. 12420, 84 of 2022 and 2298 of 2021 And WMP.Nos. 11885, 81 of 2022 and 2599 of 2021
Citation	2023(8) TAXREPLY 7950
Original Order
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ORDER
COMMON ORDER W.P.No.2298 of 2021 and W.P.No.84 of 2022 have been filed by the assessee/a registrant under the provisions of the respective Goods and Service Tax Act, 2017. These writ petitions were filed by the Resolution Professional appointed by the NCLT, Chennai. 2. The said petitioner is under liquidation pursuant to the directions of the NCLT, Chennai. The 4th respondent in W.P.No.12420 of 2022 has been appointed as the liquidator by the NCLT. 3. In W.P.No. 2298 of 2021, the petitioner has challenged the notice dated 15.10.2010 bearing reference GSTIN 33AAICS5453QIZR, issued by the 1st respondent therein and for a consequential direction, to the respondents therein to direct the respondents therein to release the input tax credit lying in the electronic credit ledger of the said petitioner. 4. The said notice dated 15.10.2010 bearing reference GSTIN 33AAICS5453QIZR, was issued under Rule 86-A (1) (a) and (c) of the TNGST Rule, 2017 on the ground that the credit ....