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MALAYALAM MOTORS PVT LTD. vs. GST COUNCIL AND OTHERS
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Anil D. Nair
Res. Counsel
N.nagaresh

Petitioner / Applicant

MALAYALAM MOTORS PVT LTD.

Respondent GST COUNCIL AND OTHERS
Court Kerala High Court
State

Kerala

Date Sep 10, 2018
Order No.

WP(C).No. 28824 of 2018

Citation

2018(9) TAXREPLY 2856
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ORDER

The petitioner claimed the credit transfer through Trans- III, but did not get the central excise credit. When it approached the assessing authority, it was informed that the claim should have been made in Tran-I. In that context, the petitioner submitted the Ext.P7 representation before the 4th respondent. Now seeking its consideration, the petitioner has filed this writ petition. 2. In response to the submissions made by the petitioner's counsel, the learned Standing Counsel for respondents 1, 2 and 4 has submitted that the petitioner in the first place submitted a wrong form; that is Trans-III, instead of Trans- I. Therefore, it cannot blame the respondents for its not getting the central excise credit. 3. At any rate, the petitioner's counsel in reply submits that because of the uncertainty in the new tax regime, the petitioner was given to believe that it was Trans-III. He has also maintained that the then the draft rules also indicates ....

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