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MOON LABELS vs. THE GOVERNMENT OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
E.v.n.siva
Res. Counsel
K.govindarajan
R.suresh Kumar

Petitioner / Applicant

MOON LABELS

Respondent THE GOVERNMENT OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 11, 2024
Order No.

W. P. (MD) No. 3450 of 2024 and W. M. P. (MD) Nos. 3429 & 3430 of 2024

Citation

2024(6) TAXREPLY 9996
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ORDER

ORDER In this Writ Petition, the petitioner has challenged the impugned order dated 27.12.2023 passed by the fourth respondent for the Assessment Year 2017-2018 and also the impugned Notification No. 09/2023-Central Tax, dated 31.03.2023 issued by the first respondent. 2. At the outset, the learned counsel for the petitioner has given up the prayer for quashing the impugned Notification No.09/2023-Central Tax, dated 31.03.2023 issued by the first respondent. 3. The dispute has arisen during the first year of implementation of the respective GST enactments with effect from 01.07.2017. The petitioner claims that the petitioner had unutilized the input tax credit under the provisions of the Tamil Nadu Value Added Tax Act, 2006 as on 30.06.2017 being the late date, on which, the said Act was applicable to the petitioner as on the following date, the respective GST enactments were implemented and rolled out. 4. The petitioner claims that it was entitled to transition of i....

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