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THIRUMAGAL DYEING WORKS vs. JOINT COMMISSIONER OF GST AND CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU
Pet. Counsel
Hema Muralikrishnan
Res. Counsel
R. Nanda Kumar

Petitioner / Applicant

THIRUMAGAL DYEING WORKS
Respondent JOINT COMMISSIONER OF GST AND CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 11, 2024
Order No.

W. P. (MD) No. 15266 of 2024 And W. M. P. (MD) Nos. 13383 and 13384 of 2024

Citation

2024(11) TAXREPLY 11726
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ORDER

ORDER The challenge in this writ petition is to the DRC-07 notice issued by the second respondent herein, wherein a demand had been made in respect of three counts. 2. Heard Mrs.Hema Muralikrishnan, learned counsel for the petitioner and Mr.R.Nanda Kumar, learned Senior Standing Counsel for the respondents. 3. The learned counsel for the petitioner had vehemently contended that the first respondent herein pursuant to the show cause notice issued to the petitioner and after hearing the petitioner had held that the petitioner had reversed the wrongly availed ITC in the petitioner's GSTR-3B filed for the month of February, 2020 on 28.10.2021 and based upon the factual finding ordered that the amount had been wrongly availed, which was reversed subsequently to be treated as payment under Section 73 of the CGST Act, 2017. When that be so, the DRC-07 notice including the said amount by the second respondent is wholly erroneous and hence, the learned counsel for the petitio....

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