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2023 (10) TMI 853 - MADRAS HIGH COURTValidity of GST registration certificate granted w.e.f 1.6.2018 instead of with retrospective effect i.e. 1.7.2017 - Whereas GST liability confirmed w.e.f. 1.7.2017 - Condition (no 4) of foregoing the benefit of Input Tax Credit (ITC) for the period prior to 1.6.2018 - HELD THAT:- The petitioner is ready and willing to comply with the conditions in the impugned notice. However, the petitioner expressed his difficulty to comply with the 4th condition to forgo the Input Tax Credit. The reason stated in the impugned order is that the validity is being granted retrospectively, then the petitioner ought to forgo. It is seen that the petitioner is already as assessee under VAT. The petitioner is seeking to migrate from VAT to GST. Input Tax Credit is available in VAT regime also. In such circumstances the petitioner would have the details and evidence to substantiate his claim of Input Tax Credit and there cannot be difficulty to avail Input Tax credit for the said period. Therefore, the impugned order directing to forego Input Tax Credit is unreasonable and cannot be sustained and the same is liable to be quashed. The impugned order is hereby quashed as far as the 4th condition is concerned. The petitioner shall furnish the details as stated in other conditions and thereafter the respondents shall consider the application for migration. The Input Tax Credit shall be granted based on the details and evidence that would be submitted by the petitioner. Petition allowed.
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