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PCA AUTOMOBILES INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER, POONAMALLEE DIVISION, CHENNAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
N.v. Lakshmi
Res. Counsel
Revathi Manivannan

Petitioner / Applicant

PCA AUTOMOBILES INDIA PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER, POONAMALLEE DIVISION, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jan 24, 2025
Order No.

W. P. No. 2144 of 2025 And W. M. P. No. 2499 of 2025

Citation

2025(1) TAXREPLY 12419

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ORDER

ORDER The present writ petition is filed challenging the Order in Original in Form GST RFD -06 dated 27.11.2024 on the limited ground that the order suffers from non application of mind inasmuch as the impugned order proceeds to reject the petitioner's claim of refund on the premise that the petitioner had not filed the details sought for along with supporting documents. 2. It is submitted by the learned counsel for the petitioner that an Email dated 22.10.2024 was sent to the petitioner by the Deputy Commissioner of GST Poonamallee Division requesting the petitioner to furnish details. The relevant portion of the Email dated 22.10.2024 is extracted hereunder: "With reference to above subject, you are requested to furnish following details: 1) Grounds on which the company is claiming inverted tax structure. Detailed write-up about activities being undertaken by the taxpayer with tax rate (HSN code-wise) of inward and outward supply resulting inverted tax str....

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