Madras High Court
Tvl.Jcr Traders vs The Assistant Commissioner (St) on 16 August, 2023
Author: C.Saravanan
Bench: C.Saravanan
W.P.No.23305 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 16.08.2023
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.23305 of 2023
and
W.M.P.Nos.22849 and 22851 of 2023
Tvl.JCR Traders
Represented by its Partner,
Shri.B.Jaikumar Christhurajan,
Residing at No.56C, Rajiv Gandhi Salai,
Sholinganallur,
Chennai – 600 119. ...Petitioner
Vs
The Assistant Commissioner (ST)
O/o the Assistant Commissioner (ST),
Kelambakkam Assessment Circle,
Nandanam, Chennai - 600 035. ...Respondent
Prayer: Petition filed under Article 226 of the Constitution of India to
issue a Writ of Certiorari, to call for the records relating to the
assessment order bearing reference No.GSTIN:33AALFJ6942K1ZZ/
2017-18 dated 25.04.2023, issued by the Respondent herein and quash
the same.
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W.P.No.23305 of 2023
For Petitioner : Mr.L.GokulRaj
For Respondent : Mr.C.Harsharaj
Additional Government Pleader
ORDER
Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent.
2. The petitoner has challenged the impugned Assesement order dated 25.04.2023 seeking to aside the aforesaid order on the ground that the petitioner has paid the consideration for the supplies effected by the supplier. It is submitted that the suppplier has approached the National Company Law Tribunal and a Corporate Insolvency Resolution Process has been sanctioned by National Compay Law Tribunal and the Department is also in queue for recovering the tax which has to be paid by the supplier namely M/s.Jeppiaar Cements Private Limited. It is further submitted that petitioner availed input tax credit on the strength of the amount that was reflected in the GSTR – 2A. Hence, he submits that there was an error in the impugned order seeking to deny the Input tax credit of the amount of tax borne by the petitoner and that the supplies made by M/s.Jeppiaar Cements Private Limited. It is therefore https://www.mhc.tn.gov.in/judis 2/5 W.P.No.23305 of 2023 submitted that under Section 16(2) of TNGST Act, cannot be pressed into service, as admittedly amounts have been paid to the supplier.
3. The learned Additional Government Pleader for the respondent on the other hand would submit that the writ petition is devoid of merits and is liable to be dismissed. It is submitted that under section 16(2) of the TNGST Act, 2017 is categorical. That apart, it is submitted that even if the amount is recovered, there is a prohibition under section 17(5)(i) of the TNGST Act, 2017 on the petitioner from availing input tax credit on the amount that will be recovered by the respondent from the defaulting dealer who supplied the goods to the petitioner.
4. He further submitted that the petitioner and the supplier are part of the same group and the partners of the petitioner's firm is the grandson of the promoters of the supplier's company viz., M/s.Jeppiaar Cements Private Limited.
5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.
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6. I do not find any merits in the present writ petition. The petitioner has to work out its remedy before the Appellate Commissioner.
7. This writ petition is dismissed with libery to file a statutory appeal under section 107 of the TNGST Act, 2017 within a peirod of 15 days from the date of receipt of a copy of this order. No costs. Consequently, connected writ miscellaneous petitions are closed.
16.08.2023 Index: Yes/ No Internet : Yes/No Speaking/Non-speaking Order Neutral Citation : Yes/No jas Note: Registry is directed to return the original impugned order to the counsel for the petitioner.
To The Assistant Commissioner (ST) O/o the Assistant Commissioner (ST), Kelambakkam Assessment Circle, Nandanam, Chennai - 600 035.
https://www.mhc.tn.gov.in/judis 4/5 W.P.No.23305 of 2023 C.SARAVANAN,J.
jas W.P.No.23305 of 2023 and W.M.P.Nos.22849 and 22851 of 2023 16.08.2023 https://www.mhc.tn.gov.in/judis 5/5