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Assessee is allowed to avail earlier credit while migrating to the GST Regime if Form TRAN-1 is filed by 31.03.2020

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Court :
Madras High Court

Brief :
The petitioner had registered himself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act.

Citation :
W.P.(MD)No.25528 of 2019

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
 DATED: 02.03.2021

CORAM:

 THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)No.25528 of 2019
and
W.M.P.(MD)No.22081 of 2019

M/s.Anand Distributors,
Rep. by its Proprietor,
D.Selvam,
S/o.Dhanapal,
No.10/1358/2,
Rajeev Nagar,
Nagai Road,
Thanjavur 613-007. ... Petitioner

-Vs

1.The Union of India,
 Rep. by the Principal Secretary Ministry of Finance,
 Department of Revenue,
 No.136-A, North Block,
 New Delhi-110001.

2.Goods and Service Tax Council,
 Through its Chairman, Goods and Service Tax Secretariat,
 5th Floor, Tower-V, Jeevan Bharathi Building,
 Janpath Road,
 Connaught Place,
 New Delhi.

3.PR Commissioner of CGST and Central Excise Chennai
 Commissionerate,
No.26/1, Mahathma Gandhi Road,
 Chennai-600034.

4.PR Secretary/Commissioner of Commercial Taxes,
 Ezhilagam, Chepauk, Chennai-600 005.

5.The Commissioner,
 GST & Central Exercise Commissionerate,
 No.Williams Road,
 Contonment, Trichirappalli.

6.The Assistant Commissioner,
 GST & Central Exercise Division,
 Ponnagar,
 Medical College Road,
 Thanjavur-613 007.

7.The Superintendent of Central Tax (GST) &
 Central Exercise, Thanjavur-1 Range,
 Ponnagar,
 Medical College Road,
 Thanjavur-613 007. ... Respondents

PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order dated Nil of the IT GRC Committee and communicate by the sixth respondent in his proceedings in C.No.IV/16/62/2017-GST POL Part-II, dated 28.08.2019, quash the same as illegal and consequently, directing the respondents either to re-open and reinstate the facility of online submission of TRAN-1 to the petitioner or manually accept the hard copy the TRAN-1 of the petitioner

For Petitioner : Mr.S.M.Mohan Gandhi
For R1 : Mr.V.Malaiyendiran
For R2, R5
 to R7 : Mrs.S.Ragaventhre
For R3 & R4 : Mrs.J.Padmavathi Devi
 Special Government Pleader

ORDER

Heard the learned counsel on either side.

2.The petitioner had registered himself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act.

3.The case of the petitioner is that when CGST Act came into force on 01.07.2017, he was entitled to a credit of Rs.5,03,202/-. The petitioner would state that though he made several attempts to file form GST TRAN-1, he could not do so due to technical glitches. Therefore, the petitioner submitted a representation in this regard to the sixth respondent. The petitioner's request was rejected by the impugned order dated 28.08.2019. The sixth respondent had stated that in the impugned communication, there is no evidence to show that there was a system error in the log. 

To know more in details find the attachment file

 

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on 05 May 2021
Published in LAW
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