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LENOVO (INDIA) PVT. LTD. vs. UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Raghavan Ramabadran
Lakshmi Kumaran
Res. Counsel
Hemalatha

Petitioner / Applicant

LENOVO (INDIA) PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 6, 2023
Order No.

W.P.Nos. 23604, 23605 and 23607 of 2022

Citation

2023(11) TAXREPLY 9463
Original Order
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ORDER

COMMON ORDER Heard Mr.Raghavan Ramabadran, learned counsel appearing for the petitioner and Mrs.Hemalatha, learned Senior Standing Counsel for the respondents 1 to 3 and perused the materials placed on record. Since the fourth respondent, Ministry of Industry and Commerce, is only a formal party, notice to fourth respondent is dispensed with. 2. The challenge in these Writ Petitions is to the Order-in-Appeal passed by the first respondent, Joint Commissioner of GST (Appeals-1) dated i) 26.07.2022; ii) 29.06.2022 and iii) 28.06.2022 and to quash the same and consequently, to direct the second respondent, Assistant Commissioner of GST and Central Excise to sanction the refund amount along with interest immediately. 3. Since the issue involved in all these three Writ Petitions is identical, all these Writ Petitions were heard together and disposed of vide this Common Order. 4. The facts of the case in short are as follows:- i) The petitioner is engage....

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