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ALAGU KANNAN vs. THE ASSISTANT COMMISSIONER (ST) (FAC)
(Madras High Court)

Hon'ble Judges:

S.SRIMATHY
Pet. Counsel
J.adithya Reddy
Res. Counsel
B.saravanan

Petitioner / Applicant

ALAGU KANNAN
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC)
Court Madras High Court
State

Tamilnadu

Date Jul 4, 2023
Order No.

W.P.(MD)No. 16102 of 2023 And W.M.P(MD)Nos. 13491 & 13492 of 2023

Citation

2023(7) TAXREPLY 7678
Original Order
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ORDER

ORDER By consent of both parties, this writ petition is taken up for final disposal at the stage of admission itself. 2. This writ petition is filed challenging the impugned Assessment order, dated 09.03.2023. 3. The contention of the petitioner is under section 140 of GST enactments the petitioner is entitled to transition of credits available under the erstwhile indirect tax enactments, carried forward in the last returns or inputs held in stock or inputs held in semi-finished goods held in stock by filing Form TRAN-1 within stipulated time. However, while recording the figures, inadvertently specified the CENVAT credit accrued on purchase of inputs under TNVAT Act. The credit should have been recorded in column 7 (a) of TRAN-1 Form, but inadvertently recorded in column 5(c) Act. The respondent had issue notice dated 03.10.2019 stating that there was no ITC available in last returns filed under TNVAT and hence the credit in TRAN-1 is ineligible. After receivi....

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