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BEAUTY WARES vs. THE ASSISTANT COMMISSIONER OF CT & CE, THE GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE COIMBATORE COMMISSIONERATE, THE GOODS AND SERVICES TAX COUNCIL
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Jaikumar
Res. Counsel
K.s.ramasamy

Petitioner / Applicant

BEAUTY WARES
Respondent THE ASSISTANT COMMISSIONER OF CT & CE, THE GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE COIMBATORE COMMISSIONERATE, THE GOODS AND SERVICES TAX COUNCIL
Court Madras High Court
State

Tamilnadu

Date Jan 7, 2020
Order No.

Writ Petition No.186 of 2020

Citation

2020(1) TAXREPLY 1346
Original Order
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ORDER

ORDER The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier. The petitioner has been sending representations while he has not yielded any response from the respondents. The petitioner has also send representation to the fourth respondent. 2. The learned counsel for the respondents 1 & 3 submits that the Nodal Officer is located in Nungambakkam namely, Principal Commissioner of GST at Nungambakkam who can decide as to whether the credit can be allowed. 3. On the other hand, the learned counsel for the petitioner submits that the issue is no longer res integra and is covered by a decision of Punjab and Haryana High Court held in “Adfert Technologies Pvt. Ltd., - Vs- Union of India and others” and the following two decisions of the Delhi High Court as detailed below:- (i) Lease Plan India Pvt Ltd., - Vs- Government of Nation....

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