9911796707
TMI Blog2023 (9) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (ST) , The Deputy Commissioner, Anil Kumar Ojha, S/o. Late Sohanlal Ojha - GST - 2023 (9) TMI 1049 - MADRAS HIGH COURT - TMI - MADRAS HIGH COURT - HC - Dated:- 3-8-2023 - W.P.Nos. 12420, 84 of 2022 and 2298 of 2021 And WMP.Nos. 11885, 81 of 2022 and 2599 of 2021 - - - GST - Seeking release of input tax credit lying in the electronic credit ledger of the said petitioner - HELD THAT: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021 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. - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.D.Vijaya Kumar, Mr.S.Sathya Narayanan For the Respondents : Mr.V.Sundareswaran Senior Panel Counsel for R1 Mr.S.Sathyanaraya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial direction, to the respondents therein to direct the respondents therein to release the input tax credit lying in the electronic credit ledger of the said petitioner. 4. The said notice dated 15.10.2010 bearing reference GSTIN 33AAICS5453QIZR, was issued under Rule 86-A (1) (a) and (c) of the TNGST Rule, 2017 on the ground that the credit that was utilised to an extent of Rs.1,56,81,732/- wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice, the petitioner in W.P.No.12420 of 2022 has been informed that since the petitioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 had not paid applicable GST for the month of February 2021 to July 2021 input tax credit availed on the tax reflected in the invoices if the pettioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 were ineligible in view of section 16 (2) (c) of CGST Rules, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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