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

..... 23 (70) G. S. T. L. 465 (Mad.)
MADRAS HIGH COURT - HC
Dated:- 18-11-2022
W. P. No. 33 of 2020 And WMP Nos. 39 and 40 of 2020 and 8435 of 2021 - -
GST
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 asse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t No.50200013842861 Demand order no.:                    Date:                    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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the Act. ................' 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 'due' 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 Credi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ght 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 w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X