Nandanee Steel Corporation Vs Superintendent of GST and Central Excise (Madras High Court)
The Madras High Court addressed a petition challenging Order-in-Original No. 15/2024-25 (GST), where the respondent confirmed a demand for reversal of input tax credit. The petitioner contended compliance with Section 16 of the GST Act, claiming entitlement to input tax credit; however, reversal was directed due to the supplier’s failure to make payment. The Court examined the impugned order, noting it was detailed, considered the petitioner’s submissions, and adhered to GST provisions. No procedural irregularity or legal infirmity was found to justify interference under Article 226 of the Constitution. The Court observed that the petitioner should have initially approached the Additional/Joint Commissioner (Appeals-I), Chennai–34. Nonetheless, the petitioner was granted liberty to file a statutory appeal before the Appellate Authority within 30 days of receiving the High Court order, subject to depositing 50% of the disputed tax. If complied with, the Appellate Authority must consider the appeal on merits, disregarding limitation periods. Failure to comply would result in the writ petition being dismissed outright, allowing the respondent to recover the tax dues as per the original order. The High Court disposed of the writ petition with no costs and closed connected miscellaneous petitions.
