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SOWMIYA SPINNERS (P) LTD. vs. THE SUPERINTENDENT, OFFICE OF THE SUPERINTENDENT OF GST AND CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
A.n.r.jayaprathap
Res. Counsel
Rajnish Pathiyil

Petitioner / Applicant

SOWMIYA SPINNERS (P) LTD.
Respondent THE SUPERINTENDENT, OFFICE OF THE SUPERINTENDENT OF GST AND CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Jun 19, 2019
Order No.

W.P.No.5694 of 2019 And W.M.P.Nos.6484 and 6489 of 2019

Citation

2019(6) TAXREPLY 2080
Original Order
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ORDER

Mr.A.N.R.Jayaprathap, learned counsel on record for writ petitioner and Mr.Rajnish Pathiyil, learned Senior Panel Counsel for sole respondent, are before this Court. 2. With consent of learned counsel on both sides, main writ petition itself is taken up, heard out and is being disposed of. 3. In the light of the trajectory which the hearing has taken in the Court today, the entire matter now turns on a very narrow compass. 4. The facts in a nutshell shorn of unnecessary details and particulars or in other words minimum facts imperative for appreciating this order are that writ petitioner is a Registered Dealer under the provisions of 'The Central Goods and Services Tax Act, 2017' ('CGST Act' for brevity), that there was a delay on the part of writ petitioner in filing Returns for the month of June 2017 and these returns are referred to as 'ER-1 Returns'. This Court is informed that 'ER' is an abbreviation which stands for 'Excise Retur....

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