2022 (12) TMI 41

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....3 (70) G.S.T.L. 465 (Mad.)<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<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 ....

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....aders (Shri.Mohammed Samsudeen Proprietor) - Account 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.G....

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....ey becoming due or being held in compliance of the provisions contained inclause (c)(i) of sub-section (1) of section 79 of 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....

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....x liability as against the available credit. According to the respondents, there is no credit that the petitioner could have sought 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 n....