Tvl. Kr Traders vs. The Commissioner Of Commercial Taxes
Held
The Court directed the Appellate Deputy Commissioner to entertain the appeals for assessment years 2018-19 and 2019-20 without insisting on the pre-deposit. This was due to the peculiar circumstances where the ITC was adjusted prematurely.
Facts
The petitioner had unutilized Input Tax Credit (ITC) which was adjusted by the tax authorities towards dues for assessment year 2020-21, even before the statutory period for filing an appeal had expired. This prevented the petitioner from utilizing the ITC for pre-deposit requirements for appeals for assessment years 2018-19 and 2019-20.
Key Issues
Whether the premature adjustment of unutilized ITC by tax authorities can prevent a taxpayer from fulfilling pre-deposit requirements for appeals. Can the court direct acceptance of appeals without pre-deposit in such circumstances?
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 07.11.2024 CORAM THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD)No.10567 of 2024: Tvl.KR Traders, Represented by its Partner, S.Kolappan ...Petitioner Vs 1.The Commissioner of Commercial Taxes, O/o. The Principal and Special Commissioner
of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005. 2.The State Tax Officer, Commercial Taxes Office, Thuckalay-1 Assessment Circle, Commercial Taxes Office, Kaatathurai, Kanniyakumari District – 629 158. 3.The Appellate Deputy Commissioner (GST), Commercial Taxes Office, South High Ground Road, Palayamkottai, Tirunelveli District – 627 002. ... Respondents 1/9 https://www.mhc.tn.gov.in/judis Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Mandamus, directing the second respondent to credit a sum of Rs.1,87,902/- (SGST – 93,951 + CGST – 93,951) and Rs.3,31,123/- (SGST – 1,65,562 + CGST – 1,65,561) towards the Asse
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