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SHANMUGA TRADERS vs. STATE TAX OFFICER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
A. Abdul Rahman
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

SHANMUGA TRADERS
Respondent STATE TAX OFFICER (ST) (FAC) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 12, 2024
Order No.

W. P. No. 21874 of 2024 And W. M. P. Nos. 23870 & 23872 of 2024

Citation

2024(8) TAXREPLY 10731
Original Order
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ORDER

ORDER By consent of the parties, the main Writ Petition is taken up for disposal at the admission stage itself. 2. The challenge in the Writ Petition is to the order dated 29.04.2024 passed by the respondent and the consequential attachment over the Credit Ledge balance of ITC being blocked and to quash the same. 3. Mr.A.Abdul Rahman, learned counsel for the petitioner contended that the respondent passed an impugned order dated 29.04.2024, on the ground that the petitioner has failed to produce the Vehicle movement details, such as Lorry receipt, TRIP sheet etc, which is mandatory, in terms of Section 16(2)(b) of the CGST Act. However, it is the main contention of the learned counsel for the petitioner that the alleged transaction, which formed the basis for the issuance of impugned order, took place with the supplier, who was a registered taxpayer and valid GST holder, however, subsequent to the said transaction, since the supplier suo moto cancelled the GST ....

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