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AVATAR PETRO CHEMICALS PRIVATE LIMITED vs. GOODS AND SERVICE TAX COUNCIL AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
S.karunakar
Res. Counsel
S.ragaventhre
P. Subbaiah
P.t.thiraviam

Petitioner / Applicant

AVATAR PETRO CHEMICALS PRIVATE LIMITED

Respondent GOODS AND SERVICE TAX COUNCIL AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 4, 2022
Order No.

W.P(MD).No.7093 of 2020

Citation

2022(3) TAXREPLY 5494
Original Order
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ORDER

The petitioner has filed this writ petition for a Mandamus to direct the first respondent to enable the petitioner to file respondents to either open the portal so as to enable the petitioner to again file TRAN-1 electronically or to accept manually. 2.The case of the petitioner in this writ petition is that the petitioner was a Central Excise Assessee. It is submitted that as on month of June 2017, the petitioner had an accumulated CENVAT credit of ₹ 5,09,612/- under the provisions of Central Credit Rules, 2004. (3,66,215 on input + 50% 2,06,781/- of credit on capital good). It is submitted that the aforesaid credit amount remained un-utilised and therefore the petitioner attempted to transition the credit by filing TRAN-1 electronically in terms of Rule 117 of the Central Goods and Services Tax Rules, 2017 read with under Section 140 of Central Goods and Sales Tax Act, 2017 on the common portal specifying the details therein. 3.It is submitted that the attempt of the pet....

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