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SRC PROJECTS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, SALEM.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
G. Natarajan.
Res. Counsel
A.p. Srinivas

Petitioner / Applicant

SRC PROJECTS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, SALEM.
Court Madras High Court
State

Tamilnadu

Date Dec 13, 2024
Order No.

W. P. No. 21008 of 2022

Citation

2024(12) TAXREPLY 12130
Original Order
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ORDER

ORDER PER The petitioner is before this Court against the Impugned Order in C.No. V/15/34/09/2014-GST, Order-in-Original S.No. 02/2022-GST (AC) dated 01.06.2022. 2. The Impugned Order dated 01.06.2022 has been passed pursuant to a detailed order passed by this Court in W.P. Nos. 528, 1092 and 1160 of 2019 on 22.02.2022. 3. This Court while passing its Order dated 22.02.2022, considered the difficulties arising out of the implementation of the respective GST enactments and held / observed as under:- “48. For all these reasons, this Court, having considered the peculiar facts and circumstances of the case, is inclined to dispose of these writ petitions with the following orders: (i) That the impugned orders in these writ petitions are liable to be set aside, accordingly are set aside. As a sequel, the matters are remitted back to the respondents for reconsideration. While reconsidering the same, the authority concerned, who has to deal with the applications o....

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