9911796707
TMI Blog2024 (6) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Government Pleader ORDER In this Writ Petition, the petitioner has challenged the impugned order dated 27.12.2023 passed by the fourth respondent for the Assessment Year 2017-2018 and also the impugned Notification No. 09/2023-Central Tax, dated 31.03.2023 issued by the first respondent. 2. At the outset, the learned counsel for the petitioner has given up the prayer for quashing the impugned Notification No.09/2023-Central Tax, dated 31.03.2023 issued by the first respondent. 3. The dispute has arisen during the first year of implementation of the respective GST enactments with effect from 01.07.2017. The petitioner claims that the petitioner had unutilized the input tax credit under the provisions of the Tamil Nadu Value Adde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is liable to be dismissed. 8. The learned Additional Government Pleader for the second to fifth respondents submitted that the petitioner is not entitled to straightway avail input tax credit by reflecting the same in the monthly returns in Form GSTR-3B by bypassing the procedure prescribed under Section 140 of the TNGST Act, 2017 read with Rule 117 of the TNGST Rules, 2017 and therefore prayed for dismissal of this Writ Petition. 9. I have considered the arguments advanced by the learned counsel for the petitioner, the learned Deputy Solicitor General of India for the first respondent and the learned Additional Government Pleader for the second to fifth respondents. 10. In my view, the credit that was availed by the petitioner under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of the credit by the Excise Authorities except where it has been illegally or irregularly taken, in which event it stands cancelled or, if utilised, has to be paid for. We are here really concerned with credit that has been validly taken, and its benefit is available to the manufacturer without any limitation in time or otherwise unless the manufacturer itself chooses not to use the raw material in its excisable product. The credit is, therefore, indefeasible. It should also be noted that there is no corelation of the raw material and the final product; that is to say, it is not as if credit can be taken only on a final product that is manufactured out of the particular raw material to which the credit is related. The credit may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed. Thereafter, on verification, the fourth respondent can come to a conclusion as to whether the petitioner was entitled to transition the input tax credit under Section 140 of the TNGST Act, 2017. If the petitioner was indeed entitled to transition such amounts under Section 140 of the TNGST Act, 2017, such credit may be allowed to be set off against the tax lability as procedural infraction in transitioning the credit should not be denied. 16. In this connection, I would like to place reliance on the decision of the Hon'ble Supreme Court in Commissioner of Sales Tax, Uttar Pradesh Vs. Auriaya Chamber of Commerce, Allahabad, 1986 (3) SCC 50 : (1986) 25 ELT 867, wherein, it has been held that the rules or procedures are hand-maids ..... X X X X Extracts X X X X X X X X Extracts X X X X
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