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PMA CONTROLS INDIA LIMITED vs. THE JOINT COMMISSIONER OF CENTRAL TAX (APPEALS-II) & OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
C.seethapathy
Res. Counsel
Rajendran Raghavan

Petitioner / Applicant

PMA CONTROLS INDIA LIMITED
Respondent THE JOINT COMMISSIONER OF CENTRAL TAX (APPEALS-II) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 20, 2023
Order No.

W.P.No. 16638 of 2023

Citation

2023(9) TAXREPLY 8083
Original Order
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ORDER

ORDER The petitioner is aggreived by the impugned Order-in-Appeal No.267/2022-JC (GSTA-II) dated 04.08.2022 passed by the first respondent herein. 2. By the impugned order, the first respondent has partly allowed the petitioner's Appeal against Order-in-Original No.05/2022 dated 28.02.2022 passed by the second respondent. 3. Vide Order-in-Original No.05/2022 dated 28.02.2022, the second respondent had passed the following order:- "1. I drop the demand of Input tax credit of Rs. 36,94,981/- (Rupees Thirty Six Lakhs Ninety Four Thousand Nine Hundred and Eighty One only) (CGST of Rs. 2,36,412 + SGST of Rs. 2,36,412/- + IGST of Rs. 32,22,157/-) availed against the documents whose address was not included as additional place of Business due to technical glitch during the period from July, 2017 to March, 2020, for the reasons mentioned in para 16.1. 2. I demand Input Tax Credit of Rs. 35,525/- (Rupees Thirty Five Thousand Five Hundred and Twenty Five only) (CG....

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