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SURIYA ENGINEERING WORKS vs. THE OFFICE OF SUPERINTENDENT OF CONTROL GST AND CENTRAL EXERCISE
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
R.baskaran
Res. Counsel
S.ragaventhre

Petitioner / Applicant

SURIYA ENGINEERING WORKS
Respondent THE OFFICE OF SUPERINTENDENT OF CONTROL GST AND CENTRAL EXERCISE
Court Madras High Court
State

Tamilnadu

Date Mar 4, 2022
Order No.

W.P(MD).No.7377 of 2020

Citation

2022(3) TAXREPLY 5487
Original Order
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ORDER

The petitioner has filed this writ petition for a writ of Mandamus to direct the respondent to permit the petitioner/tax payer to file or revise form Tran-1 already filed either electronically or manually and consequently avail the benefits towards that. 2. The facts of the case are that the petitioner attempted to transition the unutilised input credit under the provisions of Central Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Service Tax Act, 2017. It is the case of the petitioner that the petitioner was unable to uphold the relevant Form in TRAN-1 under Section 140 of the Cental Goods and Service Tax Act, 2017, as a result of which, a sum of ₹ 15,75,507/- lying unutilised in the petitioner’s form ER1 (Exercise Returns) for the month of June 2017 could not be utilised by the petitioner for discharging the tax liability under the respective Goods and Service Tax Act, 2017. The writ petition is resisted primarily on the ground that there was Standard Ope....

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