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RAM AUTO vs. THE COMMISSIONER OF CENTRAL TAXES & CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

G.R. SWAMINATHAN

Pet. Counsel

S.jaikumar

Res. Counsel

Ragaventre

Petitioner / Applicant	RAM AUTO
Respondent	THE COMMISSIONER OF CENTRAL TAXES & CENTRAL EXCISE AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Feb 16, 2021
Order No.	W.P(MD)No.15531 of 2020 And W.M.P.(MD)No.13042 of 2020
Citation	2021(2) TAXREPLY 3919
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ORDER
Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondents. 2.The petitioner is a dealer in two wheelers. He was an assessee registered under Tamil Nadu Value Added Tax Act, 2006. The petitioner was having input tax credit to the tune of ₹ 4,85,684/-. Following the introduction of GST regime, transition and migrations from the earlier system had to be made. The petitioner like any other dealer was required to file the necessary GST TRAN-1. While filing the said Form, instead of entering the details under column 7(a), the petitioner erroneously entered the details against column 7(d). The column 7(d) would apply only in cases of stock of goods not supported by invoices/documents evidencing payment of tax. In the case on hand, the petitioner was very much having the necessary invoices/documents evidencing payment of tax. Since the petitioner did not correctly enter the details, the petitioner was not given the consequential credit ....