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TVL. IMMANUEL & CO vs. THE COMMISSIONER OF COMMERICAL TAXES AND OTHER
(Madras High Court)

Hon'ble Judges:

J.NISHA BANU
Pet. Counsel
Raja Karthikeyan
Res. Counsel
J.padmavathi Devi

Petitioner / Applicant

TVL. IMMANUEL & CO
Respondent THE COMMISSIONER OF COMMERICAL TAXES AND OTHER
Court Madras High Court
State

Tamilnadu

Date Apr 8, 2021
Order No.

W.P.(MD)No.14244 of 2020 And WMP(MD) No.11901 of 2020

Citation

2021(4) TAXREPLY 4086
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ORDER

This Writ Petition has been filed by the petitioner to quash the impugned order of the second respondent in GSTIN. 33AABFI1728A1Z5/17-18 dated 07.06.2020. 2.According to the petitioner, he is the Managing Partner of the business concern, namely, M/s.Immanuel & Co, situate at No.4/136/C, Harbour Express Road, Tuticorin, engaging in engineering contracts and registered with the second respondent holding GSTIN. 33AABF1728A1Z5. According to the petitioner, when new Goods and Service Tax regime got implemented on 01.07.2017, the petitioner got unavailed credit of ₹ 1,28,37,268/- paid during the earlier regime, out of which, ₹ 8,30,365/- relates to tax paid on purchases and ₹ 1,20,06,903/- is pertaining to the tax deducted at Source (TDS). After the implementation of the GST regime, the petitioner claimed the said unavailed credit through TRAN-1 and the same has been carry forwarded to the new regime as input tax credit. 3.The learned counsel for the petitioner would sub....

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