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M/S. K.M. TILES vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
S.karunakar
Res. Counsel
J.padmavathi Devi

Petitioner / Applicant

M/S. K.M. TILES
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Jun 29, 2020
Order No.

W.P.(MD)No.7055 of 2020 And W.P(MD)No.6492 of 2020

Citation

2020(6) TAXREPLY 2627
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ORDER

Though the writ petition has been filed against the impugned order dated 24.01.2020 bearing reference in GSTIN. 33AXLPA4540R1Z8/17-18, the respondent has now passed another order dated 24.06.2020 bearing reference in TIN.3397566000/17-18. By the said order dated 24.06.2020, the respondent has recognized that the petitioner is entitled for a refund of excess amount of ₹ 13,38,958/-, which was sought to be denied vide the impugned order as transitional credit. According to the petitioner, the transitional credit was adjusted against the tax liability under the Tamil Nadu Goods and Supply Tax Act, 2017 by the petitioner. 2.The learned counsel appearing for the petitioner submits that since the transitional credit, which has been now allowed by way of refund has already been adjusted by the petitioner, the respondent may be directed to give credit and adjust the same as otherwise they may take steps to demand interest under Section 50 of the said Act. 3.I have heard the learne....

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