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SRI RENGA TIMBERS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
S.rajasekar
Res. Counsel
C.harsharaj
Rajnish Pathiyil

Petitioner / Applicant

SRI RENGA TIMBERS
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 17, 2023
Order No.

W.P.No. 22854 of 2023 And W.M.P.Nos. 22327 and 22328 of 2023

Citation

2023(8) TAXREPLY 7835
Original Order
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ORDER

ORDER The Petitioner has challenged the impugned communication dated 27.02.2023 of the first respondent herein. 2. By the aforesaid communication, the first respondent has disallowed the transitional credit of Rs. 89,88,498/- as claimed under Table 7(a)7(A)/7.a.A in the revised FORM GST TRAN-1 filed by the petitioner under Section 140 of Central Goods and Services Tax (CGST) Act, 2017, as inadmissible Transitional Credit. 3. The Petitioner was an assessee under the provisions of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006. With the implementation of respective GST enactments with effect from 01.07.2017, the petitioner filed FORM TRAN-1 under Section 140 of the CGST Act, 2017 in a bid to transmit the Input Tax Credit that was lying unutilized with the petitioner as on 30.06.2017. 4. The Petitioner had transferred the Input Tax Credit on the stock of inventory of locally purchased taxable goods valued at Rs. 6,19,89,648/- and thus, the petitioner has declared the ....

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