Early GST recovery in violation of Section 78 of TNGST Act: Madras HC Orders Refund

Tvl. Cargotec India Private Limited Vs Assistant Commissioner (ST) (Madras High Court)

The case of TVL. Cargotec India Private Limited vs. Assistant Commissioner (ST) was brought before the Madras High Court through a Writ Petition seeking a direction for the recredit or refund of amounts recovered pursuant to assessment orders for the assessment years 2017-2018, 2018-2019, and 2019-2020.

The petitioner’s counsel argued that the assessment orders were issued on 28.12.2022, and according to Section 78 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act), no re

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