In W.P. No. 27054 of 2023 -MADR HC- Madras High Court directs GST authorities to refund amount recovered from M/s. P. Athimoolam Contractor's bank account
Justice C. Saravanan [14-09-2023]

Read Order: M/s. P. Athimoolam Contractor v. The Appellant Authority and Ors

Chahat Varma

New Delhi, October 9, 2023: The Madras High Court has granted relief to M/s. P. Athimoolam Contractor (petitioner) in a GST case, setting aside the order and remitting the case back to the GST authorities for a fresh order.

In the said case, the petitioner, had belatedly paid the tax due for the month of September 2019 and October 2019 along with the returns filed during the month of March in Form GSTR -3B under Rule 61(5) of the Goods and Services Tax Act (GST Act). A further sum of Rs.4,13,222 was also recovered for the same amount, pursuant to the impugned order dated 06.12.2022. The petitioner challenged the impugned order, arguing that they had discharged the tax liability by paying the amount and filing the return in GSTR - 3B for the period March 2020 on 11.11.2020.

The single-judge bench of Justice C. Saravanan, considering the overall facts and circumstances, set aside the impugned order and remitted the case back to pass a fresh order on merits.

The court also directed that the amount recovered directly from the petitioner's bank account on 05.05.2023 be refunded to the petitioner or adjusted subject to the final outcome of the proceedings.