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CARLSTAHL CRAFTSMAN ENTERPRISES PRIVATE LIMITED vs. THE UNION OF INDIA AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Velayutham Pichaiya
Res. Counsel
Rajnish Pathiyil

Petitioner / Applicant

CARLSTAHL CRAFTSMAN ENTERPRISES PRIVATE LIMITED
Respondent THE UNION OF INDIA AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 23, 2021
Order No.

W.P. No.11119 of 2020

Citation

2021(4) TAXREPLY 4245
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ORDER

Heard Mr.Velayuthum Pichaiya, learned counsel for the petitioner and Mr.Rajinish Pathiyil, learned Senior Standing Counsel for the respondents. 2. The petitioner challenges order dated 19.09.2019, rejecting his request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime. Admittedly, TRAN-1, the Form for carrying forward credit from the erstwhile Value Added Tax regime to the Goods and Service Tax regime has been filed within time, that is, on 19.09.2017, on the GSTN Portal. However, an inadvertent error had crept into the Form and instead of posting the amount of credit as ₹ 54,94,151/- only an amount of ₹ 29,05,595/- was updated. While attempting to correct the error, yet another mistake occurred as the difference was updated in table 7d of the Form instead of table 7b. A request for rectification came to be filed on 12.03.2019, that came to be rejected, by order dated 19.09.2019. 3. The argument put forth by the learned Standing Counse....

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