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THE COMMERCIAL TAX OFFICER-GD-III vs. SUZLON ENERGY LIMITED & OTHERS
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
C. SARAVANAN
Pet. Counsel
J.kumaran
Res. Counsel
Raghavan Ramabadran
Krithika Jaganathan

Petitioner / Applicant

THE COMMERCIAL TAX OFFICER-GD-III
Respondent SUZLON ENERGY LIMITED & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 14, 2024
Order No.

W. A. Nos. 2242 and 2243 of 2024 And C. M. P. Nos. 15771 and 15772 of 2024

Citation

2024(8) TAXREPLY 10716
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ORDER

COMMON JUDGMENT R. SURESH KUMAR, J. These intra-Court appeals have been directed against the common order passed by the writ Court, dated 16.11.2023 made in W.P. Nos. 10852 and 10855 of 2023. 2. That the question that was posted before the writ Court was whether the dealer namely, M/s.Suzlon Energy Limited, who was the first respondent herein, is entitled to get the refund or not. 3. The necessary facts relating to the filing of the said writ petitions were that, the first respondent had procured the materials from the supplier, where the supplier paid IGST at the rate of 18% and made the supply. However, insofar as the final product is concerned, the first respondent was liable to pay IGST only at the rate of 5%. Even though the supplier was supposed to pay 5% IGST for the input service, he had paid 18% and therefore, insofar as the excess payment is concerned, since it is higher IGST pay, which was fixed at only 5%, he had made a claim to get the refund of the exce....

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