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SREE BALAJI AUTOMOBILES vs. THE DEPUTY STATE TAX OFFICER, CHENNAI.
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
P.r. Kumar
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

SREE BALAJI AUTOMOBILES
Respondent THE DEPUTY STATE TAX OFFICER, CHENNAI.
Court Madras High Court
State

Tamilnadu

Date Feb 20, 2025
Order No.

W. P. No. 5673 of 2025 and W . M. P. Nos. 6257 & 6260 of 2025

Citation

2025(2) TAXREPLY 12578
Original Order
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ORDER

ORDER PER This Writ petition has been filed by the petitioner/taxpayer, who is registered dealer on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017 (GST Act)/ Central Goods and Services Tax Act (CGST Act) as the case may be, challenging the orders passed by the respondent-Department, whereby, their claim of ITC was reversed/negatived and consequently, the petitioners have been directed to pay tax/penalty/interest. 2. When this Writ Petition is taken up for hearing, the respective learned counsel for the petitioner and learned Additional Government Pleader for the respondent, would submit that the issue involved in the present Writ Petition, has been squarely covered by the common order of this Court, dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc., batch, wherein, this Court has categorically held in paragraphs 9 to 12 as under: “9. The petitioners in all these Writ Petitions are registered dealers on t....

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