9911796707
TMI Blog2023 (10) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... RT - 2024 (83) G. S. T. L. 188 (Mad.) X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner was an assessee under Tamil Nadu Value Added Tax (VAT) and he was having registration in TIN.33816184269. Subsequently, under the new regime, the petitioner's registration number is GSTIN.33AAZPV5192P1ZE. After registration with GST, the petitioner is bound by GST scheme which is introduced from 01.07.2017. The petitioner is having a Unit in the State of Kerala. The petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it and submitted an application to this effect. The respondents have issued the impugned notice, dated 16.11.2022, wherein it has been stated that the petitioner's application would be considered with certain conditions and the said conditions are extracted hereunder: i. Details of outward supplies due to be reported under GST for the period from 01.07.2017 to 31.05.2018 ii. Details of inw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. 5. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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