M/S. K.M. Tiles vs. The State Tax Officer
(Madras High Court, Tamilnadu)

Case Law
Petitioner / Applicant
M/S. K.M. Tiles
Respondent
The State Tax Officer
Court
Madras High Court
State
Tamilnadu
Date
Jun 29, 2020
Order No.
W.P.(MD)No.7055 of 2020 And W.P(MD)No.6492 of 2020
TR Citation
2020 (6) TR 2627
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

Though the writ petition has been filed against the impugned order dated 24.01.2020 bearing reference in GSTIN. 33AXLPA4540R1Z8/17-18, the respondent has now passed another order dated 24.06.2020 bearing reference in TIN.3397566000/17-18. By the said order dated 24.06.2020, the respondent has recognized that the petitioner is entitled for a refund of excess amount of ₹ 13,38,958/-, which was sought to be denied vide the impugned order as transitional credit. According to the petitioner, the transitional credit was adjusted against the tax liability under the Tamil Nadu Goods and Supply Tax Act, 2017 by the petitioner.

2.The learned counsel appearing for the petitioner submits that since the transitional credit, which has been now allowed by way of refund has already been adjusted by the petitioner, the respondent may be directed to give credit and adjust the same as otherwise they may take steps to demand interest under Section 50 of the said Act.

3.I have heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent.

4.The respondent vide order dated 24.06.2020 has now categorically accepted that there was excess amount, which is liable to be refunded to the petitioner. The petitioner had also adjusted the same from transitional credit availed by the petitioner towards its tax liability.

5.Therefore, question of payment of interest by the petitioner under Section 50 of the said Act, does not arise as the said amount is sought to be refunded. The writ petition is therefore liable to be closed in the light of the subsequent order dated 24.06.2020 of the respondent.

6.This writ petition stands disposed of with the above observation.

No costs. Consequently connected miscellaneous petition is closed.

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