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TMI Blog2018 (9) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Tamil Nadu - 2018 (9) TMI 543 - MADRAS HIGH COURT - TMI - Unable to upload FORM GST TRAN-1 - transition to GST Regime - main grievance in all these writ petitions is that the respective writ petitioner is not in a position to take excise duty credit in the stock of goods on the appointment of GST - Held that:- A circular has been already issued on 03.04.2018 by the Central Board of Indirect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For the Respondents : Mrs.G.Dhana Madhri Government Advocate (Tax) For R1 R6 Mr.S.R.Sundar standing counsel, for R2 Mr.V.Sundareswaran, Senior Panel Counsel, for R3, R4 and R5 (in WP. Nos.21321 to 21323 of 2018) COMMON ORDER Mrs.G. Dhana Madhri, learned Government Advocate (Tax) takes notice for the respondents 1 and 6. Mr.S.R.Sundar, learned standing counsel takes notice for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act 2017 read with Rule 117 of the Central Goods and Services Tax Rules 2017 / Rule 117 of the Tamil Nadu Goods and Services Tax Rules 2017. 3. Heard both sides. 4. The main grievance in all these writ petitions is that the respective writ petitioner is not in a position to take excise duty credit in the stock of goods on the appointment of GST (as on 30.06.2017) in view of cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer is also appointed by the State Government, it is for the petitioners/Assessees, to submit their applications in accordance with the said circular before the concerned Nodal Officer. 5. Accordingly, all these writ petitions are disposed of, without expressing any view on the merits of the matter, only with the following directions: (a) The respective writ petitioner shall submit thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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