[27/05, 07:51] sekarreporter1: “Sekar Reporter®Subscribe Free GST updates on…
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English | हिंदी | Tamil | Telugu | Gujarati
RAZACK TRADING COMPANY vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)
Hon’ble Judges:
C. SARAVANAN
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COUNSEL
S. Murugappan
COUNSEL
J.k. Jeyaselan
Petitioner / Applicant
RAZACK TRADING COMPANY
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State
Tamilnadu
Date Apr 30, 2024
Order No.
W. P. (MD) No. 15302 of 2022 And W.M.P.(MD) Nos.10956 & 10957 of 2022
TR Citation 2024 (4) TR 9522
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Related Tags :
☍ Section 43
☍ Section 50
☍ Section 74
☍ Section 140
☍ Section 142
☍ Rule 117
☍ Rule 121
ORDER
ORDER The petitioner is aggrieved by the impugned order dated 22.11.2021 passed by the second respondent Appellate Deputy Commissioner (ST) (FAC) in AP/GST/138/2020. 2. By the impugned order dated 22.11.2021, the second respondent Appellate Deputy Commissioner (ST) (FAC) has partly allowed the appeal filed by the petitioner in AP/GST/138/2020. Relevant portion of the impugned order dated 22.11.2021 reads as under:- A careful reading of the above will reveal that the above section comes in to play only when the assessee has short paid or the refund was granted erroneously or input credit was wrongly availed by reason of fraud, willful misstatement or suppression. None of the above ingredients are present in this case so as to invoke section 74 of the CGST Act, 2017. The Appellant has not suppressed any fact from the department. He has filed Tran-1 fully disclosing the import duty carried over as transitional credit. The department after considering all the facts o….
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[27/05, 07:51] sekarreporter1: .
[27/05, 07:51] sekarreporter1: “
Sekar Reporter
®
Subscribe Free GST updates on…
Join on twitter
Join GST Group 122
Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans.
English | हिंदी | Tamil | Telugu | Gujarati
RAZACK TRADING COMPANY vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)
Hon’ble Judges:
C. SARAVANAN
P
E
T
I
T
I
O
N
E
R
R
E
S
P
O
N
D
E
N
T
COUNSEL
S. Murugappan
COUNSEL
J.k. Jeyaselan
Petitioner / Applicant
RAZACK TRADING COMPANY
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State
Tamilnadu
Date Apr 30, 2024
Order No.
W. P. (MD) No. 15302 of 2022 And W.M.P.(MD) Nos.10956 & 10957 of 2022
TR Citation 2024 (4) TR 9522
Add to Favorites
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :
☍ Section 43
☍ Section 50
☍ Section 74
☍ Section 140
☍ Section 142
☍ Rule 117
☍ Rule 121
ORDER
ORDER The petitioner is aggrieved by the impugned order dated 22.11.2021 passed by the second respondent Appellate Deputy Commissioner (ST) (FAC) in AP/GST/138/2020. 2. By the impugned order dated 22.11.2021, the second respondent Appellate Deputy Commissioner (ST) (FAC) has partly allowed the appeal filed by the petitioner in AP/GST/138/2020. Relevant portion of the impugned order dated 22.11.2021 reads as under:- A careful reading of the above will reveal that the above section comes in to play only when the assessee has short paid or the refund was granted erroneously or input credit was wrongly availed by reason of fraud, willful misstatement or suppression. None of the above ingredients are present in this case so as to invoke section 74 of the CGST Act, 2017. The Appellant has not suppressed any fact from the department. He has filed Tran-1 fully disclosing the import duty carried over as transitional credit. The department after considering all the facts o….
Digital GST Library
By TaxReply
You need a GST Library Subscription to view this data.
View Subscription Plans
Download Full Judgement :
Quick Links
GST Library
Login
Register
About GST Library
Subscription (Pricing)
GST Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
Full Site Search
GST Vides
GST Notifications
GST Act & Rules (Section-wise)
GST Act & Rules (Chapter-wise)
GST Forms
GST Forms (Category-wise)
GST Rates
Classification by CTA (Chapter-wise)
Classification by CTA (Search Tool)
E-way Bill
Finance Bill
E-invoice Applicability Calculator
Inverted Duty Refund Calculator
GST Set-off Calculator
ITC Reversal Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual
Others
GST e-books
GST Domains Sale
About Us
Our Services
Contact Us
Privacy Policy
Terms & Conditions
taxreply.com © 2024. All Rights Reserved
“
[27/05, 07:51] sekarreporter1: .
