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UNION OF INDIA, GST COUNCIL AND OTHERS vs. MERCHEM INDIA PVT. LTD
(Kerala High Court)

Hon'ble Judges:

S.V.BHATTI
BECHU KURIAN THOMAS
Pet. Counsel
P.r.sreejith
Res. Counsel
A.kumar

Petitioner / Applicant

UNION OF INDIA, GST COUNCIL AND OTHERS
Respondent MERCHEM INDIA PVT. LTD
Court Kerala High Court
State

Kerala

Date Jul 5, 2021
Order No.

WA NO. 570 OF 2021

Citation

2021(7) TAXREPLY 4394
Original Order
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ORDER

Appellant is aggrieved by the direction of the learned Single Judge to the IT Redressal Committee of the GST Council to consider petitioner’s request for the transition of unavailed input tax credit in accordance with law. 2. The writ petition was filed by the respondent herein, seeking a direction for credit of the input tax balance lying in the writ petitioner’s CENVAT Credit Ledger as on 30-06-2017 to its Electronic Credit Ledger under the GST regime. It was pleaded that, to avail the transitional benefit of transfer of unavailed CENVAT credit to the electronic credit ledger under the GST regime, the writ petitioner had attempted to file GST TRAN-1 Form on 26-09-2017, as per Ext.P3, though without success. Further attempts also ended in failure resulting in the writ petitioner unable to take credit of the input tax balance lying in its CENVAT credit ledger as on 30.6.2017 to the electronic credit ledger. Petitioner had received the communication “processed w....

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