Citation : 2022 Latest Caselaw 14820 Mad
Judgement Date : 5 September, 2022
W.P.No.12399 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.09.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.12399 of 2022
M/s.Unilink Pharma Pvt. Ltd.,
Rep. by its Managing Director, K.Vijaya,
No.A19, SIDCO Industrial Estate, Alathur,
Thiruporur, Kancheepuram – 603 110. ... Petitioner
Vs
1.The Union of India,
Rep. by the Principal Secretary,
Ministry of Finance, Department of Revenue,
136A, North Block, New Delhi – 110 001.
2.Goods and Service Tax Council,
through its Chairman, Goods and Service Tax,
Secretariat, 5th Floor, Tower V,
Janpath Road, Connaught Place,
New Delhi – 110 001.
3.The Principal Commissioner of CGST and Central Excise,
Newry Towers, 2054/I, II Avenue,
Anna Nagar, Chennai – 600 040.
4.The Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai – 600 005.
5.Office of the Assistant Commissioner of GST and Central Excise,
Plot No.40, Ranga Colony,
Rajakilipakkam, Chennai – 600 073. ...
Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
https://www.mhc.tn.gov.in/judis
1
W.P.No.12399 of 2022
issue Writ of Mandamus, directing the respondents to provide the input tax
credit of excise duty to the extent of Rs.64,26,317.87/- (Rupees Sixty Four
Lakhs Twenty Six Thousand Three Hundred and Seventeen and Eighty Seven
Paise) for year 2017-2018.
For Petitioner : Mr.A.Prasanna Venkat
for Mr.Suresh Kumar
For Respondents : Mr.A.P.Srinivas,
Senior Standing Counsel – R1 to R3 & R5
Mr.R.Siddharth,
Government Advocate - R4
ORDER
Mr.A.Prasanna Venkat, learned counsel on record for the petitioner
would submit that the petitioner does not wish to pursue this Writ Petition, as it
wishes to pursue the matter with the authorities in light of the judgment of the
Hon'ble Supreme Court in the case of Union of India V. Filco Trade Centre
Pvt. Ltd. (SLP (C) Nos.32709 – 32710 of 2018) dated 02.09.2022. He has also
made an endorsement to this effect.
2. A recent development is that the Revenue has approached the Hon'ble
Supreme Court seeking further extension of time for compliance of the
directions that have been acceded to and 30 days granted.
3. Recording the aforesaid, this Writ Petition is dismissed as withdrawn.
No costs.
05.09.2022 kbs Index : Yes/No Speaking Order/Non speaking Order https://www.mhc.tn.gov.in/judis
W.P.No.12399 of 2022
To
1.The Union of India, Rep. by the Principal Secretary, Ministry of Finance, Department of Revenue, 136A, North Block, New Delhi – 110 001.
2.Goods and Service Tax Council, through its Chairman, Goods and Service Tax, Secretariat, 5th Floor, Tower V, Janpath Road, Connaught Place, New Delhi – 110 001.
3.The Principal Commissioner of CGST and Central Excise, Newry Towers, 2054/I, II Avenue, Anna Nagar, Chennai – 600 040.
4.The Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005.
5.Office of the Assistant Commissioner of GST and Central Excise, Plot No.40, Ranga Colony, Rajakilipakkam, Chennai – 600 073.
https://www.mhc.tn.gov.in/judis
W.P.No.12399 of 2022
DR.ANITA SUMANTH, J.
kbs
W.P.No.12399 of 2022
05.09.2022
https://www.mhc.tn.gov.in/judis
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