Tvl.Classy Leather Company vs The Assistant Commissioner (St)
2023 Latest Caselaw 11661 Mad

                                                                                     W.P. No.5344 of 2021

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED : 31.08.2023

                                                           CORAM

                            THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                                  W.P. No.5344 of 2021
                                                          and
                                                 W.M.P. No.5929 of 2021

                     Tvl.Classy Leather Company
                     Rep. by its Partner
                     T.Mohammed Asif                                       ... Petitioner

                                                             Vs.

                     The Assistant Commissioner (ST),
                     Vepery Assessment Circle,
                     No.10, Greams Road, Palaniappa Maligai,
                     Chennai-600 006.                                      ... Respondent


                     PRAYER: Writ Petition filed under Article 226 of the Constitution of
                     India, praying to issue a Writ of Certiorari calling for the records on the file
                     of the respondent in GSTIN:33AAAFC 1898 E1 ZP/2017-18 dated
                     19.10.2020 and quash the same and issue such further writ or direction.

                                     For Petitioner      : Ms.S.Kanmani Annamalai

                                     For Respondents : Mr.T.N.C.Kaushik
                                                       Additional Govt. Pleader



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https://www.mhc.tn.gov.in/judis
                                                                                       W.P. No.5344 of 2021



                                                            ORDER

The writ petition is filed challenging the levy of interest under

Section 50 of the Tamil Nadu Goods and Service Tax Act, 2017 (hereinafter

referred to as the TNGST Act, 2017).

2. It is submitted by the learned counsel for the petitioner that the

levy of interest has been made without taking into account the fact that there

was adequate input tax credit in the credit ledger and thus the levy of

interest may not be applicable.

3. It is submitted by the learned counsel for the petitioner that the

issue raised in the present Writ Petition stands covered by the judgment of

this Court in W.P.Nos. 23360 and 23361 of 2019. The learned counsel for

the Respondent would agree that the above judgment of this Court would

have a direct bearing on the present case and submitted that they would redo

the exercise by keeping in mind the law laid down by this Court.

https://www.mhc.tn.gov.in/judis W.P. No.5344 of 2021

4. Recording the same, the impugned order is set-aside and the matter

is remitted back with the direction to the respondent to redo the exercise in

accordance with the judgment of this Court in W.P.Nos. 23360 and 23361

of 2019 after affording the petitioner an reasonable opportunity in

accordance with law. The writ petition stands disposed of accordingly. No

costs. Consequently, connected miscellaneous petition stands closed.

31.08.2023

Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No mka

To:

The Assistant Commissioner (ST), Vepery Assessment Circle, No.10, Greams Road, Palaniappa Maligai, Chennai-600 006.

https://www.mhc.tn.gov.in/judis W.P. No.5344 of 2021

MOHAMMED SHAFFIQ, J.

mka

W.P. No.5344 of 2021

31.08.2023

https://www.mhc.tn.gov.in/judis