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S.B. HOMES vs. THE COMMISSIONER OF CGST & C. EX. AND OTHER
(Madras High Court)

Hon'ble Judges:

R.SURESH KUMAR
Pet. Counsel
Akila S
Res. Counsel
M.sheela
M.prarthana

Petitioner / Applicant

S.B. HOMES
Respondent THE COMMISSIONER OF CGST & C. EX. AND OTHER
Court Madras High Court
State

Tamilnadu

Date Feb 9, 2022
Order No.

W.P.Nos.24731, 24105, 24107, 23724, 24736, 23677, 23703, 23705, 23722, 23727, 24087, 24089, 24737, 24739, 24741 and 24743 of 2021

Citation

2022(2) TAXREPLY 5094
Original Order
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ORDER

This batch of writ petitions have been filed challenging the respective orders passed by the second respondent, under which, the refund application either has been rejected or partly rejected. 2. Since the facts are similar to each of case, for the sake of convenience, the facts relates to W.P.No.24731 of 2021 is traversed herein. 3. The petitioner's company was registered with GST Department and is allotted to the Central Government for administrative control. The petitioner claimed to have regularly filed the Returns. 4. In respect of claim of Input Tax Credit, the petitioner in each of the case made a refund claim to the Revenue. 5. The application submitted under Section 54 of the Goods and Service Tax Act, for refund, having been considered, was decided and disposed of through the order dated 22.07.2018, which is impugned herein. In the said claim made by the petitioner, though the petitioner made a claim of refund of ₹ 3,31,815/-, a sum of ₹ 58,233/- wa....

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