BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

WA(MD) No.1029 of 2024

and

CMP(MD) No.7482 of 2024

Date: 19.06.2024

1. THE JOINT COMMISSIONER GST AND CENTRAL EXCISE (APPEALS), MADURAI

2. THE ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE,
TIRUNELVELI DIVISION, TIRUNELVELI

Vs

M/s ATC TIRES PRIVATE LIMITED

PRESENT

The Hon`ble Mr.Justice R.SURESH KUMAR

The Hon`ble Mr.Justice G.ARUL MURUGAN

(Order of the Court was made by R.SURESH KUMAR, J.)

Heard Mr.N.Dilip Kumar, learned Standing Counsel appearing for the Appellants and Mr.R.Parthasarathy, learned Counsel, who accepts notice for the respondent.

2.The issue raised in this Appeal revolves the point as to whether the recipient of the service or input at SEZ is entitled to make a claim of refund of ITC by taking the provision under Section 54 of the Goods and Services Tax Act or such a recipient would not at all be entitled to make a claim of refund of ITC.

3.Since it is in SEZ and if at all such a claim is made, it shall be made only by the supplier in consonance with second proviso to Rule 89(1) of the Goods and Services Tax Act, then how these provisions have to be reconciled to have a harmonious construction enabling the parties to avail the benefit of ITC.

4.Since this issue has to be gone into in depth, in order to hear the learned Counsels appearing for both sides further, post the matter on 11.07.2024 at 02.15 p.m.

5.Till such time, no coercive steps shall be taken by the respondent to implement the impugned order, if it is not implemented till date.

Case History: ATC Tires Private Limited Vs Joint Commissioner of GST - 2022-VIL-295-MAD