M/S.Sanmar Matrix Metals LTD vs. Assistant Commissioner Of CGST And Central Excise

WP(MD)/22726/2022HC MadrasGSTCNR HCMD01093916202228 September 2022Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ7 pages

AI SummaryRemanded

Held

The Court did not express any view on the merits of the claim. It directed the Respondent to dispose of the petitioner's pending representations on merits and in accordance with law within eight weeks.

Facts

The petitioner, an exporter, sought re-credit of Input Tax Credit (ITC) amounting to Rs. 15,14,498/- that was rejected. The petitioner argued that the rejected ITC should be re-credited as per Rule 93(2) of the CGST Rules and Circular No. 59/33/2018.

Key Issues

Whether the rejected Input Tax Credit should be re-credited to the electronic credit ledger and whether the petitioner was afforded a proper opportunity of hearing before rejection.

Sections Cited

Rule 93(2), Section 73, Section 74, Section 16(1), Section 16(2), Section 16(3)(a), Section 54(3), Section 17(1), Section 17(2), Section 17(5)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P(MD).No.22726 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.09.2022 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P(MD).No.22726 of 2022 M/s.Sanmar Matrix Metals Limited, 87/1, Vadugapatti Village, Viralimalai, Trichy-621316. ... Petitioner Vs. The Assistant Commissioner of CGST and Central Excise, Tiruchirapalli I Division, 'B' Wing, First Floor, No.1, Williams Road, Cantonment, Trichy-620 001. ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the Respondent to grant re-credit of the Input Tax Credit of Rs.15,14,498/- in accordance with circular No.59/33/2018, dated 04.09.2018 issued by the Central Board of Indirect Taxes and Customs and Rule 93 (2) of the Central Goods and Services Tax Rules, 2017. For Petitioner : Mrs.Radhika Chandra Sekhar For Respondent : Mr.R.Nandakumar Senior Standing Counsel Assisted by Mrs.S.Ragaventhre Junior Standing Counsel 1/7 https://www.mhc.tn.gov.in/judis W.P(MD).No.22726 of 2022

This writ petition is filed seeking for a w

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