2024 (8) TMI 1440

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..... 446 to 9452 of 2024 And W. M. P. (MD) Nos. 8568, 8570, 8588, 8593, 8579, 8581 & 8587 of 2024 - -
GST
Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.S.Jai Kumar For the Respondents : Mr.N.Dilip Kumar Senior Standing Counsel COMMON ORDER By this common order, all these Writ Petitions have been disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned c .....

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..... er household articles of aluminium', whereas, as per the Department, the product, in question, would be classifiable as 7607 (Aluminium foil container). 7. In these Writ Petitions, the petitioner has challenged the impugned orders, that have been passed for the assessment period from June 2018 to June 2021. 8. Earlier, the petitioner had suffered similar orders in the hands of the second respond .....

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..... of the considered opinion that the product Aluminium Foil Container is classifiable under 7615 with GST 12%. Hence the impugned order is liable to be quashed and accordingly quashed. 9. However, the petitioner has already paid tax for the month of July 2017 to November 2017 at 18%, which is accumulated credit available to the petitioner. However, this Court is not inclined to decide the refund i .....

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..... kasi took note of the decision of this Court rendered in the petitioner's case in W.P.(MD)Nos.6485 to 6492 of 2023 vide order dated 13.09.2023 and letter of the Legal Section, Headquarters, Madurai and has observed as under: "9. From the above, I find that the issue raised by the taxpayer is settled by the Hon'ble High Court, Madurai vide their W.P.Nos.6485 to 6492 of 2023 dated 13.09.2023, .....

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..... se, Madurai vide their letter GEXCOM/LGL/HC/GST/34/2023-Legal dated 13.05.2024." 10. Thus, these Writ Petitions have to be allowed as the order of this Court dated 13.09.2023 in W.P.(MD)No.6485 to 6492 of 2023 has been accepted by the Commissioner GST Central Excise, Madurai, vide letter GEXCOM/LGL/HC/GST/34/2023-Legal dated 13.05.2023. Consequently, the amount, that was pre-deposited by the peti .....

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