2023 (9) TMI 1049

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....ommissioner (ST), The Deputy Commissioner, Anil Kumar Ojha, S/o. Late Sohanlal Ojha<br>GST<br>2023 (9) TMI 1049 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-8-2023<br>W. P. Nos. 12420, 84 of 2022 and 2298 of 2021 And WMP. Nos. 11885, 81 of 2022 and 2599 of 2021 - -<br>GST<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.D.Vijaya K....

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....ated 15.10.2010 bearing reference GSTIN 33AAICS5453QIZR, issued by the 1st respondent therein and for a consequential direction, to the respondents therein to direct the respondents therein to release the input tax credit lying in the electronic credit ledger of the said petitioner. 4. The said notice dated 15.10.2010 bearing reference GSTIN 33AAICS5453QIZR, was issued under Rule 86-A (1) (a) a....

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....ice dated 4.1.2022 issued to the petitioner by the Deputy Commissioner, 1st respondent therein. 7. In the said notice, the petitioner in W.P.No.12420 of 2022 has been informed that since the petitioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 had not paid applicable GST for the month of February 2021 to July 2021 input tax credit availed on the tax reflected in the invoices if the pettioner....

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....st respondent therein . 9. As the petitioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 is under liquidation, these writ petitions filed by the Resolution Professional for the petitioner has to be closed. The 4th respondent liquidator in W.P.No.12420 of 2022 appointed by the NCLT, Chennai is liquidating the petitioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 pursuant to the directions of ....