W.P.No.8509 of 2020

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.02.2023

CORAM

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE

W.P.No.8509 of 2020

M/s.P & C Projects Private Ltd.,

Rep. by its Chairman,

Mr.S.P.Chinnasamy,

P&C Towers II Floor,

No.140, Perundurai Road,

Erode - 638 011.

... Petitioner

Vs.

The Assistant Commissioner (ST)(FAC),

Brough Road Assessment Circle,

No.161, Brough Road,

Erode - 638 001.

... Respondent

PRAYER: Writ Petition has been filed under Article 226 of the

Constitution of India to issue a Writ of Certiorarified Mandamus, calling for

the records in order Ref. No.220303200091572 dated 21.05.2020 in

GSTIN:33AABCP2483LIZB on the file of the respondent and quash the

same as illegal, arbitrary and violative of principle of natural justice and

consequently direct the respondent to allow the TDS amount paid as eligible

credit of Rs.5,42,19,976/- as tax paid on inputs.

1/10

https://www.mhc.tn.gov.in/judis

W.P.No.8509 of 2020

For Petitioner

: Mr.P.Jayalakshmi

for Mr.S.Muthuvenkatraman

For Respondent

: Mr.K.Vasantha mala

Government Advocate

ORDER

The only issue that arises for consideration in this Writ Petition is

whether the respon