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BHARAT ELECTRONICS LIMITED vs. COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
G.shivadoss
Res. Counsel
V.sundareswaran

Petitioner / Applicant

BHARAT ELECTRONICS LIMITED
Respondent COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 21, 2021
Order No.

W.P. No.2937 of 2019, WMP.Nos.3205 of 2019

Citation

2021(6) TAXREPLY 4358
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ORDER

Being a necessary party, the Principal Commissioner, Chennai North Commissionerate, 151, Nungambakkam High Road, Chennai-34 is suo motu impleaded as R4. 2. The petitioner is a public sector undertaking established to meet requirements of specialized electronic equipment of the Indian Defence Forces. With the onset of the Goods and Services Tax Regime with effect from 01.07.2017, the petitioner came within the sweep of Goods and Services Tax Act, 2017 (GST Act) and was required to file a Form in GST TRAN-1 within a period of 90 days from 01.07.2017 in order to avail the benefit of accumulated CENVAT credit flowing from the erstwhile indirect tax regimes, VAT, Customs, Central Excise and Service Tax. 3. The petitioner did so in time i.e. on 30.10.2017. The TRAN-1 Form uploaded on 30.10.2017 had contained all required details, including details pertaining to eligible ITC, which the petitioner believes is to the tune of ₹ 15,78,27,137/- (15.78 crore approx) and 'CENVA....

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