2022 (12) TMI 41

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3 (70) G. S. T. L. 465 (Mad.)<br>MADRAS HIGH COURT - HC<br>Dated:- 18-11-2022<br>W. P. No. 33 of 2020 And WMP Nos. 39 and 40 of 2020 and 8435 of 2021 - -<br>GST<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.Senniappan for Mr.Hari Babu For the Respondent : Mr.K.Umesh Rao Junior Standing Counsel - R1 to R4, Mr.Rohith for M/s.King & Patridge - R5 ORDER The petitioner is an asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No.50200013842861 Demand order no.:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Date:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reference no. of recovery:C.No.IV/6/221/2019-HPU.Gr.8 Date : 2.12.2019 Period : 8/2017 to 4/2018 Whereas a sum of Rs.7....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Act. ................&#39; 3. It is an admitted position in this case that there has been no order of assessment or any other order passed under the applicable provisions making a determination of the aforesaid amount as being &#39;due&#39; from the petitioner. Neither has the petitioner been assessed under Sections 73 or 74, nor has there been any order passed reversing the Input Tax Credit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ht to set off as against the liability. 6. However, and admittedly, though the provisions of Section 42 provide for a procedure for matching, reversal and re-claiming of input tax credit in order that a proper determination of the credit may be made, the officer has not initiated/undertaken the procedure. Having not done so, recourse to coercive recovery alone, is unsustainable. 7. This Court wa....