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PINSTAR AUTOMOTIVE INDIA PVT. LTD. vs. ADDITIONAL COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
V.veeraraghavan
Res. Counsel
Ramesh Kutty

Petitioner / Applicant

PINSTAR AUTOMOTIVE INDIA PVT. LTD.
Respondent ADDITIONAL COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Mar 20, 2023
Order No.

W.P.No.8493 of 2023 And WMP No.8686 of 2023

Citation

2023(3) TAXREPLY 7148
Original Order
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ORDER

ORDER Mr.Ramesh Kutty, learned Senior Panel Counsel accepts notice for the respondent and is armed with instructions to enable this Court to dispose the matter finally, even at the stage of admission. 2. The petitioner is an assessee on the file of the respondent for the purposes of Central Goods and Services Tax Act, 2017 (in short 'Act') in relation to the period of assessment July, 2017 to March, 2019. The petitioner had received pre-assessment notice dated 17.09.2021 in regard to the issue relating to invocation of Section 16(2)(c) of the Act. 3. The case of the respondent is as follows: (i) Certain supplies had been made to the petitioner by third parties and the petitioner has averred that the entirety of the amount including tax has been paid to the suppliers. (ii) While this is so, it is the stand of the petitioner that those suppliers are delinquent insofar as that their registrations have been cancelled and the tax paid by the petitioner has not....

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