9911796707
TMI Blog2023 (10) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court belatedly are not satisfactory, the issue on merits is prima facie covered in favour of the petitioner and against the revenue by the decision of the learned Single Judge of this Court in M/S. DMR CONSTRUCTIONS VERSUS THE ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, RASIPURAM, NAMAKKAL DISTRICT. [ 2021 (4) TMI 261 - MADRAS HIGH COURT] - said decision has been followed by this Court in M/S. SEKAR CONSTRUCTIONS, REP. BY ITS MANAGING PARTNER - E. SEKAR VERSUS THE ASSISTANT COMMISSIONER (ST) , THIRUKAZHUKUNDRAM [ 2021 (12) TMI 1466 - MADRAS HIGH COURT] . The Court is inclined to set aside the impugned Assessment Order, and remits the case back to the first respondent to pass a fresh order de novo on merits and in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct and under this act. In view of the above, the dealer can be carried forward ITC only, not excess tax paid by them. Hence the objections filed by the registered person are overruled and they are hereby ordered to make payment of the input tax credit wrongly availed along with the interest and penalty as detailed below: Description Amount Payable Input Tax Credit carried forwarded wrongly to the electronic credit ledger as State Tax from GST TRAN-1 which was wrongly availed on Rs. 3,56,971/- Interest Rs. 2,46,072/- Period From : 30.09.2017 Period To : 30.06.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2021. 9. The learned Government Advocate for the respondents on the other hand would submit that the writ petition is belated and is therefore liable to be dismissed in the light of the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited , 2020 SCC Online SC 440. 10. It is submitted that the issue having attained finality as far as the petitioner is concerned as the petitioner has neither filed a statutory appeal within the prescribed time nor approached this Court on an earlier occasion, this Writ Petition deserves to be dismissed on account of latches. 11. I have considered the arguments advanced by the learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
