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THE RAMARAJU SURGICAL COTTON MILLS LIMITED vs. THE ADDITIONAL COMMISSIONER AND OTHERS
(Madras High Court)

Hon'ble Judges:

S.SRIMATHY
Pet. Counsel
Radhika Chandra Sekhar
Res. Counsel
N.dilip Kumar
K.prabu

Petitioner / Applicant

THE RAMARAJU SURGICAL COTTON MILLS LIMITED
Respondent THE ADDITIONAL COMMISSIONER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 31, 2022
Order No.

W.P(MD).No.24665 of 2022

Citation

2022(10) TAXREPLY 6549
Original Order
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ORDER

This writ petition is filed for a writ of Mandamus directing the respondent to accept the FORM GST ITC 02A either by opening the common portal or by accepting it in the physical form or to allow the transfer of credit through GSTR-3B Returns and enable the petitioner to transfer its credit of Rs.72,44,300/- as permitted by Rule 41 A of the Central Goods and Services Tax Rules, 2017. 2. The petitioner is running Surgical Cotton Mills Limited and a Registered Assessee under the Goods and Service Tax Act with Identification No.('GSTN') 33AAACT4380D1ZX. The contention of the petitioner is that until August 2021, the petitioner had ten registered additional places of business under its GSTN registration, apart from its principal place of business. In the month of August 2021, the petitioner added one more additional place of business in Annamaraja Nagar, Sankarankovil Road, Rajapalayam, as 11th additional place of business. Thereafter, the petitioner purchased capital goods i....

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