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SOWMIYA SPINNERS (P) LIMITED vs. THE DEPUTY COMMISSIONER OF GST AND CENTRAL EXCISE, TIRUPUR
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
R.sri Visvapriya
J.shankarraman
Res. Counsel
A.p.srinivas

Petitioner / Applicant

SOWMIYA SPINNERS (P) LIMITED
Respondent THE DEPUTY COMMISSIONER OF GST AND CENTRAL EXCISE, TIRUPUR
Court Madras High Court
State

Tamilnadu

Date Aug 29, 2024
Order No.

W. P. No. 25977 of 2021 And W. M. P. No. 27431 of 2021

Citation

2024(8) TAXREPLY 11034
Original Order
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ORDER

ORDER The petitioner has challenged the Impugned Order-in-Original No.03/2021-DC TPR (GST) dated 04.08.2021. 2. By the impugned order, the demand proposed in Show Cause Notice Reference No.01/2019 (DC) dated 13.11.2019 has been confirmed. 3. The dispute pertains to the Input Tax Credit which was transitioned by the petitioner without actually filing a return under the provisions of the Central Excise Rules, 2001 for the month of July 2017. 4. The petitioner had earlier received a Letter bearing O.C.No.804/2018 dated 21.12.2018 whereby, the petitioner was called upon to reverse the Input Tax Credit transitioned on 22.12.2017 under Section 142 of the Central Goods and Services Tax (CGST) Act, 2017. 5. Aggrieved by the same, the petitioner had filed W.P.No.5694 of 2019. The said writ petition was disposed on 19.06.2019. Pursuant to which, Show Cause Notice bearing Reference No.01/2019 (DC) dated 13.11.2019 was issued which has now culminated in the impugned order. ....

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