Data Patterns India Limited Vs Joint Commissioner of Central Tax (Madras High Court)
Madras High Court has issued an interim stay on recovery proceedings against Data Patterns India Limited in a case involving Integrated Goods and Services Tax (IGST). The petitioner, Data Patterns India Limited, asserts that it has already paid the IGST on imports using a TR 6 Challan, also known as a Treasury Receipt. However, the company’s grievance is that tax authorities have not recognized this payment document, leading to an adverse order. The court granted the interim stay until the respondents file a counter-affidavit and for an additional two weeks thereafter, acknowledging the impending recovery proceedings. The decision highlights ongoing challenges in the recognition of tax payment methods.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Mr. S.M. Deenadayalan, learned Senior Standing Counsel takes notice for the respondents.
2. The petitioner states that he had already paid IGST on import through TR 6 Challan, also called as a Treasury Receipt. The grievance of the petitioner is that this document has not been recognized by the respondents and that has led to the passing of the impugned order.
3. The learned Senior Standing Counsel seeks time to file counter.
