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2023 (9) TMI 1049 - HC - GSTSeeking release of input tax credit lying in the electronic credit ledger of the said petitioner - HELD THAT - The petitioner in W.P.No.12420 of 2022 has to either recover the amount from the petitioner under liquidation in W.P.No.2298 of 2021 and W.P.No.84 of 2022 or the 4th respondent liquidator in W.P.No.12420 of 2022 or defend its stand before the official respondents therein. The notice dated 04.01.2022 issued by the Deputy Commissioner, 1st respondent therein that has been impugned has not determined the liability of the said petitioner one way or the other - Petition dismissed. As the petitioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 is under liquidation, these writ petitions filed by the Resolution Professional for the petitioner has to be closed. The 4th respondent liquidator in W.P.No.12420 of 2022 appointed by the NCLT, Chennai is liquidating the petitioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 pursuant to the directions of the NCLT, Chennai. The liquidation has not desired to pursue with the remedy in W.P.No.2298 of 2021 and W.P.No.84 of 2022. Petition dismissed.
Issues Involved:
The issues involved in this case include challenging a notice related to input tax credit, filing of return tax credit, and challenging an impugned notice regarding GST liability. Challenging Notice Related to Input Tax Credit: The petitioner challenged a notice dated 15.10.2010 regarding input tax credit under Rule 86-A (1) (a) and (c) of the TNGST Rule, 2017. The notice alleged that credit utilized was availed on invoices from non-existent suppliers. The petitioner sought a direction to release the input tax credit from the electronic credit ledger. Filing of Return Tax Credit: The same petitioner filed another petition praying for permission to file return tax credit in the Electronic Credit Ledger without being required to pay interest for tax liability under the Goods and Service Tax Act, 2017. Challenging Impugned Notice Regarding GST Liability: An operating creditor filed a petition challenging a notice dated 4.1.2022 issued by the Deputy Commissioner. The notice stated that the petitioner had not paid applicable GST for certain months, making the input tax credit availed ineligible. The petitioner was directed to recover the amount or defend the stand before the authorities. Closure of Writ Petitions: Since the petitioner was under liquidation, the Resolution Professional filed the writ petitions which were to be closed. The liquidator appointed by the NCLT was liquidating the petitioner as per directions and did not wish to pursue the remedies in the writ petitions. Consequently, the writ petitions were closed, and the challenge to the impugned notice was dismissed with liberty to file a reply.
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