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KRISHNAN RAMASAMY
Eicher Motors Limited, Represented by its Group Manager, Finance, R. Hari Prasad, Royal Enfield (A Unit of Eicher Motors Limited), Chennai – Appellant
Versus
Superintendent of GST & Central Excise, Chennai – Respondent
| Table of Content |
|---|
| 1. the status of tax payment regarding recovery notices. (Para 1 , 6 , 7) |
| 2. the obligations and liabilities of registered dealers under gst. (Para 4 , 5 , 8 , 19) |
| 3. the implications of deposits made in the electronic cash ledger. (Para 10 , 14 , 18 , 20) |
| 4. jurisdiction and outcome of the case due to established legal interpretations. (Para 72 , 73) |
JUDGMENT
(Common Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the impugned letter dated 16.05.2023 bearing DIN 20230559TK00020650 issued by the 1st respondent impugned order OC.No.77/2023 bearing DIN 20230759TK000000E36E dated 12.07.2023 passed by the 1st respondent respectively and quash the same.)
Common Order:
1. The writ petition in W.P.No.16866 of 2023 has been filed challenging the Recovery notice dated 16.05.2023 issued by the respondent.
2. The writ petition in W.P.No.22013 of 2023 has been filed challenging the impugned order dated 12.07.2023 passed by the respondent.
3. The brief facts of the case are as follows:
3.1 The petiti
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