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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.Saravanan, J
GU Shipping India Pvt Ltd. – Appellant
Versus
The Assistant Commissioner of CGST and Central Excise – Respondent
| Table of Content |
|---|
| 1. writ petition background and parties involved. (Para 1 , 2) |
| 2. confirmation of tax demands by the order. (Para 3 , 4 , 5) |
| 3. citations from precedents by the petitioner. (Para 8 , 9 , 10) |
| 4. respondent's arguments against the petitioner's claims. (Para 11 , 12 , 14) |
| 5. court's analysis of the case facts. (Para 15 , 16 , 17) |
| 6. ratio concerning unjust taxation in event of mistake. (Para 31 , 32 , 33) |
| 7. final ruling on remitting the case. (Para 40) |
ORDER
The petitioner is before this Court against the impuged Order in Original No.15/2025-GST-ADC dated 08.01.2025 passed by the respondent, whereby, the proposal in Show Cause Notice No.115/2024-GST(ADC) dated 25.07.2024 has been confirmed against the petitioner for the tax period 2017-2018 to 2022-2023. The Operative portion of the impugned order reads as under:-
“ORDER
i. I confirm the demand of Rs.22,65,05,082/- (IGST Rs.22,65,05,082/-) (Rupees Twenty-two Crore sixty-five lakh five thousand and eighty two only) as discussed in Para 7 above in terms of Section 74 (9) of the CGST Act, 2017 read with similar provision of the TNGST Act, 2017 made applicable to IGST vide Section 20 f the IGST Act, 2017.
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