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DESIKANATHAR TEXTILES PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
R.d.ganesan
Res. Counsel
R.subbiah
K.prabhu

Petitioner / Applicant

DESIKANATHAR TEXTILES PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 24, 2022
Order No.

W.P.(MD) No.7252 of 2020 And W.M.P.(MD) No.6687 of 2020

Citation

2022(2) TAXREPLY 5617
Original Order
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ORDER

The petitioner has filed this writ petition for a Mandamus to direct the respondents to consider the petitioner's rectified manual TRAN-1 filed along with the representation dated 18.06.2020 for crediting the ITC on stock of goods for ₹ 11,83,309/- into the Electronic cash/Credit ledger of the petitioner. 2.It is the case of the petitioner that the petitioner is a manufacturer of Grey Woven Fabric. It is submitted that the petitioner purchased Cotton Grey Yarn from various parties in Tamil Nadu and that on the eve of implementation of GST, the petitioner had sufficient stock of raw materials and work-in-progress and therefore, the petitioner attempted to transition the proportionate input tax credit by filing TRAN-1 electronically under Section 140 of TNGST Act, 2017. 3.It is further submitted that by mistake, the petitioner filled up the details in part 7(d) of TRAN-1 filed under Section 140 of the TNGST Act/CGST Act, 2017 r/w Rules 117 (1), 118, 119 and 120 of the CG....

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