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2023 (10) TMI 1073 - MADRAS HIGH COURTUtilisation of input tax credit transitioned under Section 140 of the CGST Act, 2017 - amount not reflected in their electronic credit ledger in the portal, though the credit was allowed u/s 140 of CGST Act - HELD THAT:- Based on the verification report received from the Superintendent of CGST and Central Excise, Thandalam Range, No.42, Trunk Road, Poonamallee, Chennai – 600 056 Range Office report vide letter O.C.No.42/2023, dated 23.02.2023 the claim of Rs. 96,92,377/- as inadmissible ITC under Table 7(a)(7A) and the claim of Rs. 7,34,772/- as admissible as CGST for an amount of Rs. 7,27,158/- and inadmissible of Rs. 7,614/- under Table 7(b) of the revised TRAN-1 returns. Petition disposed off.
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