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SUZLON ENERGY LTD. vs. THE COMMERCIAL TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
Raghavan Ramabadran
Lakshmi Kumaran
Sridharan Attorneys
Res. Counsel
J.kumaran

Petitioner / Applicant

SUZLON ENERGY LTD.
Respondent THE COMMERCIAL TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Jan 6, 2023
Order No.

W.P.Nos.293 & 294 of 2023

Citation

2023(1) TAXREPLY 6864
Original Order
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ORDER

COMMON ORDER This common order will now govern the captioned two writ petitions. 2. Captioned two writ petitions are in the Admission Board before this Writ Court. Mr.Raghavan Ramabadran of M/s.Lakshmi Kumaran and Sridharan Attorneys [Law Firm] on behalf of writ petitioner-Company [to be noted, writ petitioner-Company is the same in both captioned writ petitions] is before this Court and Mr.J.Kumaran, learned Additional Government Pleader [Puducherry] who has accepted notice on behalf of all the three respondents in both the writ petitions is also before this Writ Court. 3. Captioned writ petitions arise under 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-G & ST Act' for the sake of brevity, convenience and clarity] and it pertains to Refund of accumulated 'ITC' ['Input Tax Credit'] which (in the case on hand) is a product of what is referred to in Revenue Bar parlance as 'inverted tax structure'. Owing to the limi....

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