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GOLDEN CASHEW PRODUCTS PRIVATE LIMITED vs. THE COMMERCIAL TAX OFFICER AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
K.senguttuvan
Res. Counsel
J.kumaran
Hema Muralikrishnan

Petitioner / Applicant

GOLDEN CASHEW PRODUCTS PRIVATE LIMITED
Respondent THE COMMERCIAL TAX OFFICER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 3, 2022
Order No.

W.P.No.33124 of 2019

Citation

2022(2) TAXREPLY 5616
Original Order
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ORDER

This Writ Petition has been filed for the following reliefs:- “Writ of Certiorarified Mandamus to call for the records of the Respondent in Order-In- Original No.07/2020 (Refund) dated 28.05.2020 and quash the same as illegal and further direct the Respondent to permit the petitioner to amend/revise the Form GST TRAN-1 manually or online, by including the omitted amount CENVAT credit of eligible duties or grant refund of said duties.” 2. It is noticed that the petitioner was required to file TRAN-1 in GST portal on or before 27.12.2017 which stood extended from time to time. However, petitioner did not file TRAN-1 in time. Instead, the petitioner sent a representation dated 15.03.2019 to the Commercial Tax Officer, GD-III and stated that the petitioner came to know that there was a technical error only through the findings of the order and decided to claim ITC of ₹ 28,29,208/- by resubmitting TRAN-1 as per notification No.48/2018 – Central Tax. It is furt....

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