2026 (9) TMI 2078

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....26 (9) TMI 2078 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 7-9-2026<br>W. P. (MD) Nos. 4805 to 4810 of 2026 And W. M. P. (MD) Nos. 4008, 4015, 4021, 4013, 4023 & 4010 of 2026 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner (in all W.Ps) : Mr. Avinash Poddar For the R1 (in all W.Ps) : Mr.B.Babu For the R2 to R5 (in a....

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....he fourth respondent, as the Appellate Authority under Section 107 of the respective GST enactments. 4. The case of the petitioner is that the petitioner is engaged in the manufacture of cotton yarn attracting 5% tax. It is submitted that the petitioner procures cotton fibre, which also attracts 5% tax and consumables and packing materials which attract a higher rate of tax at 18% and 12%, resp....

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....nce in CNEC Circular No.135/05/2020-GST bearing reference CBEC-20/01/06/2019-GST dated 30.03.2020, which has been quashed by this Court earlier by following the decision of the Supreme Court in Kusum Ingot & Alloys Ltd., vs. Union of India reported in 2006 (168) ELT3 (SC), as under: "7. The provisions of the GST enactments being applicable pan India, the Department cannot take a different....

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....he petitioner. 10. Under these circumstances, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order in the light of the above mentioned orders santioning for the refund to the petitioner. This exercise shall be completed within a period of three months from the date of receipt of a copy of this order. This Writ Petition is allowed w....