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KUMARAN FILAMENTS (P) LTD. vs. COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, MADURAI AND OTHERS
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
Pet. Counsel
B. Rooban
Res. Counsel
S. Ragaventhre

Petitioner / Applicant

KUMARAN FILAMENTS (P) LTD.

Respondent COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, MADURAI AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 14, 2021
Order No.

W. P. (MD) No. 11113 of 2020 and W. M. P(MD). No. 9729 of 2020

Citation

2021(9) TAXREPLY 5445
Original Order
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ORDER

The prayer sought for herein is for a Writ of Certiorari, to call for the records pertaining to the impugned order in original No.GST/01/2020 passed by the third respondent in C.No: V/GST/15/31/2019-Adjn, dated 04.05.2020 and quash the same. 2. The petitioner concern is registered on the files of the third respondent holding GST No.33AADCK6351N1ZB. The petitioner claimed that it had regularly filed the monthly returns under the Goods and Services Tax Act, [in short 'GST Act']. 3. Since the GST regime got implemented from 01.07.2017, the petitioner got unavailed CENVAT credit of ₹ 50,21080/- paid during the earlier regime through return in ER-1 for the first quarter of 2017, that is, for the months of April' 2017, May' 2017 and June' 2017. After the implementation of GST regime, the petitioner claimed the said unavailed CENVAT credit through TRAN-1, and the same has been carry forwarded to a new regime as Input Tax Credit. 4. While so, during the mon....

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