9911796707
TMI Blog2021 (12) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... r and the respondent authority has demanded the tax under the VAT Act where this aspect also has been covered, let the opportunity of hearing be made available to the petitioner. Learned APP for the respondent has no objection to the very officer hearing the matter afresh in accordance with law. Any documentary evidences if are needed to be further adduced, the same be done within a period of one week from the date of receipt of a copy of this order and the hearing shall be completed within a period of four weeks thereafter. The impugned order dated 12.01.2021 passed by the Assistant Commissioner of State Tax (2), Unit-68 (12), Surat is quashed and set aside without entering into the merits of the case and only on the nonavailment of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2 According to the petitioner, the fabrics manufactured by it were taxable goods under the GST Act and the petitioner claimed Input Tax Credit of tax paid on purchase of capital goods under the VAT Act. It carried forward such credit into GST Electronic Credit Ledger by filing Form GST TRAN-1 under the GST Act and such Input Tax Credit was not utilized under the VAT Act. 3. The assessment undertaken under the VAT Act for the period 01.04.2017 to 30.06.2017. The grievance of the petitioner is that the notice had been issued only for the assessment under the VAT Act and the order came to be passed on 12.01.2021 under the VAT Act where the authority examined and disallowed the transitional tax credit claimed under the GST Act, raising t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST Act; C. This Hon'ble Court may be pleased to declare that transitional tax credit claimed by the Petitioners in respect of capital goods to be used in manufacture of taxable goods is admissible on pro-rata basis under the Vat Act as well as the GST Act; D. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to restrain the learned Respondents from making coercive recovery pursuant to impugned order dated 12.1.2021 (annexed at Annexure A); E. Ex parte ad interim relief in terms of prayer D may kindly be granted; F. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of ki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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