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M & ARUN TEX & OTHER vs. STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
G. Natarajan
Res. Counsel
T.n.c.kaushik
A.g.satyanarayana

Petitioner / Applicant

M & ARUN TEX & OTHER
Respondent STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Oct 30, 2023
Order No.

W.P.Nos. 18348, 18353, 19200 And 19205 of 2020 And W.M.P.No. 23789, 23792, 22738, 22744 of 2020

Citation

2023(10) TAXREPLY 8258
Original Order
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ORDER

COMMON ORDER These Writ Petitions have been filed, challenging the impugned orders dated 29.09.2020, 29.09.2020, 30.09.2020 and 30.09.2020 respectively passed by the respondents and quash the same as being arbitrary, illegal and ultra vires the provisions of Section 50 and 74 of the CGST Act/SGST Act. 2. Since common issue is involved in both the Writ Petitions, these Writ Petitions are taken up together for final disposal. 3. The petitioners in W.P.Nos.19200 and 19205 of 2020 are the trading units engaged in buying and selling of yarn. On 27.02.2020, the officials of the State GST visited the premises of the petitioners and observed that there was no trace of any business activity. It was noticed that the petitioners effected outward and inward supply of cotton yarn from M/s.Sri Karunambikai Mills Pvt.Ltd. (SKMPL) and M/s.Arun Tex during July 2017 to March 2018 and availed input credit under CGST and SGST and utilized for payment of outward liability of GST. Therefore, ....

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