Case Law Details
Cherry Retail Represented by its Partner Vs Assistant Commissioner of CGST and Central Excise (Madras High Court)
In a recent legal development, Cherry Retail, represented by its partner, found itself in a legal battle with the Assistant Commissioner of CGST and Central Excise. The case revolves around Cherry Retail’s Service Tax Rectification Application and the subsequent issuance of a letter by the Assistant Commissioner. This article delves into the details of the case, the Madras High Court’s judgment, and its implications.
Detailed Analysis:
The crux of this case lies in Cherry Retail’s Rectification Application, filed on June 24, 2023, aiming to rectify order No.MAD-ST-ASC-160/2022 dated November 11, 2022. The primary contention of Cherry Retail was that the Assistant Commissioner, in issuing a letter on June 1, 2023, failed to consider Section 74 of the Finance Act 1994.
Cherry Retail’s legal counsel, Mr. S. Venkatasubramaniyan, argued vehemently on behalf of the petitioner. The Assistant Commissioner, on the other hand, was represented by Mr. R. Nandakumar, the Learned Senior Panel Counsel, assisted by M/s. S. Ragaventhre, the Learned Junior Standing Counsel. The case swiftly moved to the final disposal stage, as both parties consented.
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