9911796707
TMI Blog2023 (9) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner for the month of June-17, which was the last return filed under the TNVAT Act, 2006 before the enactment of the respective GST Acts with effect from 01.07.2017. The amount was also not disputed by the respondents when the first return was filed by the petitioner on 24.08.2017. The Hon'ble Supreme Court in COLLECTOR OF CENTRAL EXCISE, PUNE VERSUS DAI ICHI KARKARIA LTD. [ 1999 (8) TMI 920 - SUPREME COURT ], has held that the credit that was validly availed and cannot be denied. The Court is inclined to quash the impugned order and remits the case back to the respondents to re-examine the records of the petitioner afresh from the last VAT return for the month of June 2017 under the TNVAT Act, 2006 - petition allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x as credit claimed on account of State/Union Territory tax credit carried forward. 6. The credit which was transited was also utilized by the petitioner during the course of time for discharging the tax liability under the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 for the supplies effected. 7. After the decision of the Hon'ble Supreme Court in Union of India Vs. Filco Trade Centre Private Limited , SLP(C)Nos.32709 32710 of 2018, vide order dated 22.07.2022 and 02.09.2022, the petitioner filed a revised return in TRAN-1 on 28.11.2022, although the decision was rendered to ameliorate the situation arising out of difficulties faced by the assessee to properly file Form GST TRAN-1 due to technical glitches in the web p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62 8988498 (SGST) ITC claimed Out of the above my accountant filed tran-1 during the year 2017 on 28.11.2022 with VAT-ITC claimed (SGST) of Rs. 89,88,498, and stock value of Rs. 6,19,89,648/- whereas by mistake accountant not reported above stock value of Rs. 4,93,53,014/- which is not having any VAT-ITC as on date. (He assumed only ITC non availed stock only report in the Tran-1) However now I filed revised tran-1 on 28.11.2022 without any change of ITC claim of earlier tran-1 filed, only stock value changed-rectify the above mistake for the purpose of accounting. Further I hereby declare that I am not claim any additional ITC though second tran-1 filed. Further I hereby declare and confirm only st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed wrongly by the taxpayer. The taxpayer themselves has admitted vide their letter dated 23-01-2023, that they don't claim any central Excise duty or CGST in the revised FORM GST TRAN-1. 11. It is in this background and in the light of the clarification issued by the Principal Secretary/Commissioner of State Tax vide Circular No.19/2022 TNGST (PP6/GST/145/2022) dated 14.12.2022, the first respondent Assistant Commissioner (ST) (FAC), Mayiladuthurai has concluded that the petitioner had wrongly claimed and utilized the excess SGST credit of Rs. 89,88,499/- as per the revised Form GST TRAN-1 as per with the earlier FORM GST TRAN-1 claiming the aforesaid credit. 12. Under these circumstances, the credit that was availed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner in past has to be denied. The petitioner was required to pay Rs. 89,88,499/- together with interest. It is therefore submitted that the impugned order does not warrant any interference. 16. It is submitted that the petitioner is responsible for giving incorrect particulars in TRAN-1 both on 24.08.2017 and on 28.11.2022. 17. It is therefore submitted that since the VAT credit of the petitioner in the revised TRAN-1 for State GST is nil, amount of credit was wrongly utilized in the past has to be recovered. 18. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the first respondent and the learned Senior Standing Counsel for the second respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents to re-examine the records of the petitioner afresh from the last VAT return for the month of June 2017 under the TNVAT Act, 2006. In case such credit was available, even if there was any discrepancy while filing Form TRAN-1, the mistakes committed by the petitioner may be overlooked and the credit that availed and utilized can be condoned and regularized. In case no credit was available in the last VAT return and was wrongly transited, such credit shall be recovered from the petitioner in accordance with law. This exercise shall be carried out by the respondents within a period of four weeks from the date of receipt of a copy of this order. 24. This Writ Petition stands allowed with the above observations. No costs. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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