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J. SARASWATHIAMMAL POWERLOOM AND OTHERS vs. GOODS AND SERVICE TAX COUNCIL AND OTHERS
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN
Pet. Counsel
N.sudalaimuthu
Res. Counsel
R.aravindan
G.arjunan
V.malaiyendran

Petitioner / Applicant

J. SARASWATHIAMMAL POWERLOOM AND OTHERS
Respondent GOODS AND SERVICE TAX COUNCIL AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 5, 2021
Order No.

W.P.(MD)Nos.2254, 2260, 2266 & 2272 of 2021

Citation

2021(3) TAXREPLY 4295
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ORDER

Heard the learned counsel on either side. 2. The petitioners were dealers registered under the Tamil Nadu Value Added Tax Act, 2006. Following the implementation of GST Regime with effect from 01.07.2017, the petitioners filed form TRAN-1 declarations. However, the Input Tax Credit available to them was not carried forward in the Electronic Credit Ledger. The petitioners have been submitting representations right from 30th January 2019. The Nodal Officer at the Divisional Level forwarded the petitioners' representation to the State Level Nodal Officer. The matter was taken up for consideration by the IT Grievance Redressal Committee. 3. The stand of the respondents is that since the dealers have not proved that failure to successfully upload was due to technical glitches in the portal, the petitioners cannot be granted relief. 4. I am afraid that the stand of the respondents is too narrow and technical. A learned Judge of the Madras High Court vide Order dated 14....

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