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RAZACK TRADING COMPANY vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
S. Murugappan
Res. Counsel
J.k. Jeyaselan

Petitioner / Applicant

RAZACK TRADING COMPANY
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 30, 2024
Order No.

W. P. (MD) No. 15302 of 2022 And W.M.P.(MD) Nos.10956 & 10957 of 2022

Citation

2024(4) TAXREPLY 9522
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ORDER

ORDER The petitioner is aggrieved by the impugned order dated 22.11.2021 passed by the second respondent Appellate Deputy Commissioner (ST) (FAC) in AP/GST/138/2020. 2. By the impugned order dated 22.11.2021, the second respondent Appellate Deputy Commissioner (ST) (FAC) has partly allowed the appeal filed by the petitioner in AP/GST/138/2020. Relevant portion of the impugned order dated 22.11.2021 reads as under:- A careful reading of the above will reveal that the above section comes in to play only when the assessee has short paid or the refund was granted erroneously or input credit was wrongly availed by reason of fraud, willful misstatement or suppression. None of the above ingredients are present in this case so as to invoke section 74 of the CGST Act, 2017. The Appellant has not suppressed any fact from the department. He has filed Tran-1 fully disclosing the import duty carried over as transitional credit. The department after considering all the facts o....

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