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2022 (5) TMI 844 - HC - GSTPermission for re-opening the common portal so as to enable the petitioner to submit the Form GST TRAN-1 electronically or to permit the petitioner to manually submit Form GST-TRAN-1 - section 140 of the Central Goods and Services Tax Act, 2017/Section 140 of the Tamil Nadu Goods and Services Tax Act 2017 read with rule 117 of the Central Goods and Services Tax Rules 2017/Rule 117 of the TamilNadu Goods and Services Tax Rules 2017 - HELD THAT:- The fact that whether the petitioner was having unutilised credit as on 30.01.2017 would have been available with the officers from the Service Tax Department drawn from the Central Excise Department. The fact that the petitioner has uploaded the relevant Form in Form TRAN-1 is not in dispute as it has been acknowledged by the Commercial Tax Department Tamil Nadu on 04.10.2017. It cannot be said that the petitioner has not uploaded the TRAN-1 as it has been acknowledged by the Commercial Tax Department Tamil Nadu. In the initial months of implementation of GST enactment, there was confusion as to which of the assessees would be assessed by the Commercial Tax Department and which of the assessee would be assessed by the officers under the Central Government from the Central Excise Department - there are no justification in the stand of the respondent in not allowing the credit to be utilised. If such credit existed as on 30.06.2017, being the last date after which the Goods and Services Tax regime was in place, credit should be allowed. This writ petition by directing the respondents 1 and 2 to ascertain from the Service Tax Returns filed by the petitioner whether prior to the implementation of the Goods and Service Act, input tax credit was validly availed but had not been utilised by the petitioner. If such credit remained unutilised, which according to the petitioner amounts to Rs.37,83,380/-, the same shall be allowed either by way of corresponding credit entry in the electronic cash register of the petitioner or by way of cash refund.
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