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TVL. ASHOK TRADING COMPANY vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
R.d.ganesan
Res. Counsel
J.k.jayaselan

Petitioner / Applicant

TVL. ASHOK TRADING COMPANY
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Mar 8, 2022
Order No.

W.P(MD).No.4120 of 2022 And W.M.P.(MD).No.3547 of 2022

Citation

2022(3) TAXREPLY 5489
Original Order
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ORDER

The writ petition has been filed for a writ of Certioriarifed Mandamus calling for the records of the respondent in GSTIN: 33AAIFA8191NIZO/2017-2018 and quash the proceedings, dated 22.02.2021 as it is allegedly found incorrect, invalid and not in accordance with the provisions of the Act and further direct the respondent to pass an appropriate order after adjusting the eligible ITC available in Form GSTR-3B of the return filed for the month of March 2018. 2. The petitioner claims that it had earned input tax credit on Integrated Tax, Central Tax and State/UT Tax of ₹ 52,25,897.26/- (₹ 6,10,601.94+₹ 23,07,647.66+₹ 23,07,647.66) 3. It is submitted that the above credit was available for being set off against the respective tax liability of ₹ 52,32,258.78/- (₹ 6,104.16+₹ 26,13,077.31+₹ 26,13,077) 4. The learned counsel for the petitioner submits that returns were filed in accordance with the provisions of the respective Goods and Services Tax Act, 2017 and ....

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