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MADHU METAL WORKS vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

Adithya Reddy

Res. Counsel

V.prashanth Kiran

Petitioner / Applicant	MADHU METAL WORKS
Respondent	THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Aug 4, 2023
Order No.	W.P.No. 22916 of 2023 And W.M.P.Nos. 22409 and 22411 of 2023
Citation	2023(8) TAXREPLY 7942
Original Order
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ORDER
ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner is aggreived by the imugned Notice of Intimation dated 09.05.2023, issued to the petitioner under Rule 86-A(1)(a) and (c) of the TNGST Rules, 2017. By the impugned order, credit for a sum of Rs. 37,18,106/- has been locked on account of the information gathered by the Intelligence Department of the respondent that the purchases made by the petitioner from Tvl.Agni Traders was bogus and that the said entity was a non-existent or not conducting any business activities in the address for which registration was obtained and have fraudulently availed and passed on ineligible Input tax credit to numerous taxpayers. 3. The learned counsel for the petitioner has placed reliance on the letter of the Central Board of Indirect Taxes and Customs dated 02.11.2021 bearing reference No.CBEC-20/16/05/2021-GST and a recent decision of the Delhi High Court in M/s.Balaji....