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VIKAS ELASTOCHEM AGENCIES PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER CENTRAL EXCISE & GST AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Joseph Prabakar
Res. Counsel
A.p.srinivas

Petitioner / Applicant

VIKAS ELASTOCHEM AGENCIES PRIVATE LIMITED
Respondent THE DEPUTY COMMISSIONER CENTRAL EXCISE & GST AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 3, 2021
Order No.

W.P.No.23107 of 2021

Citation

2021(12) TAXREPLY 4976
Original Order
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ORDER

The petitioner was registered as a first stage dealer under the provisions of erstwhile Central Excise Rules 2002. The petitioner attempted to transition the credit of the input tax credit of the goods lying in stock in by filing Tran 1 on 10.11.2017. It is the case of the petitioner that instead of making a proper entry against 7(a) of Tran 1, the petitioner has made an entry in 7(d). 2. Since there was a mistake, the petitioner had sent a representation to the Principal Chief Commissioner, GST and Central Excise, the second respondent herein to permit the petitioner to make an appropriate corrections in Tran-1 Form filed electronically by the petitioner on 10.11.2017. 3. This application was made by the petitioner long after the time had expired for filing Tran-1 for making amendment in Tran-1 on 31.12.2017. Since the petitioner was unable to elicit any favourable response from the second respondent herein, the petitioner had filed W.P.No.8966 of 2019 for a mandamus to dir....

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