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R.K. TIMBERS vs. UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
C.rekha Kumari
Res. Counsel
A.p.srinivas

Petitioner / Applicant

R.K. TIMBERS

Respondent UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 5, 2023
Order No.

W.P. No. 10027 of 2021 And W.M.P. No. 10655 of 2021

Citation

2023(7) TAXREPLY 7632
Original Order
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ORDER

ORDER The writ petition is filed challenging the order of the 3rd Respondent in the Show Cause Notice No.65/2021 dated 15.03.2021 and quash the same as ultra vires to Integrated Goods and Services Tax Act, 2017 and Articles 19(1)(g) and Article 265 of the Constitution of India. 2. It is submitted by the learned counsel for the petitioner and the learned counsel for the Respondents in unison that the issue involved in this writ petition stands covered by the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Mohit Minerals Private Limited reported in (2022) 92 GST 101 (SC), which was followed by the Division Bench of this Court in W.P.Nos.10330 of 2019 and etc., batch dated 29.09.2022. The relevant portions of the order is extracted hereunder: "4. Both the learned counsel for the petitioners and the learned counsel for the Revenue confirmed that the issue is no longer res integra and is covered in favour of the petitioners....

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