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2022 (2) TMI 995 - MADRAS HIGH COURTTransition of credit - as petitioners failed to file the TRAN – I by the due date on 27.12.2017, the credit of the petitioners were blocked by the respondent by the impugned communication - HELD THAT:- The provisions of the Pondicherry GST Act did not prohibit the petitioner from transitioning the input tax credit available in the returns under Pondicherry Value Added Tax Act. However, in view of the impugned communications issued by the respondent, the petitioners failed to file TRAN-1 by the due date on 27.12.2017. Even it, the petitioner had filed TRAN-1 on time, the respondents were not without any power under the provisions of the respective GST enactments to ask the petitioner to reverse the order if it had been wrongly transitioned or utilized under Section 75 and 74 of the respective GST Act. Since the petitioner cannot transition the credit under the provisions of the Act at this distant point of time, the ends of justice will be made if the respondents decides the issue as to whether the petitioners were indeed entitled to the input tax credit during which could not be transitioned under the provisions of the respective GST enactments by 27.12.2017 in view of the impugned communications - the respondents are directed to issue appropriate notice to the respective petitioners within a period of forty five days from the date of receipt of a copy of this order. The writ petition is disposed off.
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