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QUALITY MART vs. THE ASSISTANT COMMISSIONER (ST) AND OTHERS
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
Pet. Counsel
Manoharan Sundaram
Res. Counsel
V.prasanth Kiran

Petitioner / Applicant

QUALITY MART
Respondent THE ASSISTANT COMMISSIONER (ST) AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 29, 2022
Order No.

Writ Petition No.7254 of 2022 And W.M.P.Nos.7284 & 7285 of 2022

Citation

2022(3) TAXREPLY 5920
Original Order
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ORDER

The prayer sought for herein is for a Writ of Certiorari calling for the connected records of the impugned proceedings of the 1st respondent herein made in GSTN 33FSKPS7710G1ZH/2017-18, TIN 33966287637/2017-18 dated 08.07.2021 and consequential recovery notice/attachment order dated 15.11.2021 passed in his proceedings in Roc.84/2021/A3 by the 1st respondent against the 2nd respondent herein and quash the same. 2. Under the GST Regime, the petitioner claim for Input Tax Credit was reversed through the order of the assessment dated 08.07.2021 for the assessment year 2017-18. Challenging the same, the present Writ Petition has been filed by the petitioner. 3. One of the ground raised by the petitioner dealer is that under Section 73 (10) of the TNGST Act, 2017 (In short 'the Act') that the assessing officer should have passed an order within three years period from the due date for furnishing of annual return for the financial year to which the tax was not paid or shor....

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