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TVL. NAGGARAJ ANOORADHA vs. THE STATE TAX OFFICER (CIRCLE), CHENNAI
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
S.ramanan
Res. Counsel
Tnc.kaushik

Petitioner / Applicant

TVL. NAGGARAJ ANOORADHA
Respondent THE STATE TAX OFFICER (CIRCLE), CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 8, 2021
Order No.

W.P. No.174 of 2021 And WMP Nos.239 and 240 of 2021

Citation

2021(7) TAXREPLY 4366
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ORDER

Heard Mr.S.Ramanan, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondents. 2. The petitioner challenges order dated 22.07.2020 rejecting its request for refund. The petitioner is an registered assessee on the files of the State Tax Officer/sole respondent under the Goods and Services Tax Act, 2017 (in short 'Act'). The petitioner has made a claim for refund of Input Tax, in respect of which a deficiency memo had been raised by the respondent on 15.06.2020 calling for documents in support of the claim. An e-application for refund was once again filed on 16.06.2020. This was followed by a show cause notice dated 25.06.2020 proposing rejection of refund stating that there was a mismatch between the export value and the net ITC when compared to monthly returns. The petitioner has responded to the show cause notice vide reply dated 07.07.2020 enclosing copies of the export invoice, inward supply bills and bank realisation state....

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