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ANKIT ISPAT PRIVATE LIMITED vs. THE GST COUNCIL REPRESENTED BY ITS FINANCE SECRETARY, THE GOODS AND SERVICE TAX NETWORK (GSTN) , THE COMMISSIONER OF GST AND CENTRAL EXCISE, THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, THE GOVERNMENT OF PUDUCHERRY
(Madras High Court)

Hon'ble Judges:

K.RAVICHANDRABAABU
Pet. Counsel
S.muthuvenkataraman
Res. Counsel
R.hemalatha
V.sundareswaran
J.kumaran

Petitioner / Applicant

ANKIT ISPAT PRIVATE LIMITED

Respondent THE GST COUNCIL REPRESENTED BY ITS FINANCE SECRETARY, THE GOODS AND SERVICE TAX NETWORK (GSTN) , THE COMMISSIONER OF GST AND CENTRAL EXCISE, THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, THE GOVERNMENT OF PUDUCHERRY
Court Madras High Court
State

Tamilnadu

Date Aug 21, 2018
Order No.

W. P. No. 21337 of 2018

Citation

2018(8) TAXREPLY 2946

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ORDER

Mrs.R.Hemalatha, learned Senior Standing Counsel takes notice for the respondents 3 & 4. Mr.V.Sundareswaran, learned Senior Panel Counsel takes notice for the respondents 1 & 2. Mr.J.Kumaran, learned Government Advocate (P) takes notice for the fifth respondent. By consent of the parties, the writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner seeks for mandamus directing the respondents herein to allow the petitioner to avail the credit of ₹ 36 Lakh (Approx), being the amount of Cenvat Credit carried forward in the return relating to the period ending with the day immediately preceding the date on which the provisions of the new tax regime, the Goods and Service Tax Act, 2017, came into force, as credit on input tax under the new tax regime. 3. Heard both sides. 4. The petitioner-Company is an Assessee under Range-III, Central Excise Division, Kalaikal. The main grievance of the petitioner is that even though they are ....

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