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NITHYA PACKAGING PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
P.rajkumar
Res. Counsel
Sai Srijan Tayi

Petitioner / Applicant

NITHYA PACKAGING PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 3, 2023
Order No.

W.P. No.19583 of 2023 And W.M.P. Nos.18844 and 18845 of 2023

Citation

2023(7) TAXREPLY 7636
Original Order
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ORDER

ORDER Mr.Sai Srijan Tayi, learned Senior Standing Counsel takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 3. The petitioner had difficulty in transitioning Input Tax Credit on capital goods at the time when GST was implemented with effect from 01.07.2017. The petitioner has communicated with the Department and the officials named in the Web Portal. However, he is unable to transfer the transitional credit properly. Thereafter, the petitioner appears to have taken a decision to avail Input Tax Credit, which the petitioner could not transition under Section 140 of the Central Goods and Services Tax Act, 2017. This was also confirmed by a Sanction Order (Tran-1 Credit) dated 20.02.2023. Meanwhile, the proceedings were initiated to recover the amounts from the petitioner, which has culminated in the impugned order. 4. By the impugned order dated 28.03.2023, the first r....

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