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MMD HEAVY MACHINERY (INDIA) PVT. LTD. vs. THE ASSISTANT COMMISSIONER AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Joseph Prabakar
Res. Counsel
A.p.srinivas
Mohammed Shaffiq

Petitioner / Applicant

MMD HEAVY MACHINERY (INDIA) PVT. LTD.
Respondent THE ASSISTANT COMMISSIONER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 2, 2021
Order No.

W.P.No.27159 of 2018

Citation

2021(6) TAXREPLY 4352
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ORDER

The present writ petition has been filed for a writ of mandamus to allow the petitioner to file Form GST ITC-02 to transfer the unutilized input tax credit of ₹ 2,86,19,907/- and ₹ 31,38,891/- from their Chennai registration GSTIN 333AAICM0791PIZO to their Sri City, Andhra Pradesh GSTIN 37AAICM0791P1ZS or in the alternative to direct the respondent to refund the amount of input tax credit of ₹ 2,86,19,907/- and ₹ 31,38, 891/- 2. By an order dated 08.01.2020, respondent Nos. 6 and 7 were suo-motu impleaded as necessary party by this Court. The case of the petitioner in the present writ petition is that the petitioner had shut down its factory in Ambattur, Chennai in Tamil Nadu and shifted to Sri City, Andhra Pradesh during June 2016 much prior to implementation of GST. At that point of time, the petitioner had accumulated input tax credit under Cenvat Credit Rules, 2004 which had remained unutilized owing to the fact that the petitioner was pre-dominantly engaged in expor....

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