Case Law Details
Tvl.Mallow International Vs Commissioner of Commercial Taxes (Madras High Court)
The recent judgment of the Madras High Court in the case of Tvl.Mallow International versus the Commissioner of Commercial Taxes revolves around a writ petition seeking a Certiorarified Mandamus. The petitioner appealed to review an order regarding refund sanction/rejection under Form GST RFD-06, dated 26.09.2020.
The petitioner’s argument primarily rested on the clarification issued by the Principal Commissioner (GST) on 17.07.2023, in Circular No.197/09/2023-GST. The crux of contention lay in the calculation of “adjusted total turnover” under sub-rule (4) of Rule 89 of CGST Rules, following the insertion of an Explanation via Notification No.14/2022-CT, dated 05.07.2022.
The petitioner contended that a re-examination of the case, considering the circular’s provisions, might result in a favorable outcome akin to subsequent periods. However, the government advocate countered, citing Rule 89(4) of the Central Goods and Services Tax Rules, 2017, and the explanatory amendment via Notification No.14/2022.
Despite the elaborate arguments, the court leaned towards allowing the writ petition, noting the possibility of re-examining the issue in light of Circular No.197/09/2023-GST. Consequently, the impugned order was set aside, and the case was remanded to the second respondent for fresh consideration, emphasizing adherence to the circular’s provisions.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
