9911796707
TMI Blog2023 (10) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... egoing the benefit of Input Tax Credit (ITC) for the period prior to 1.6.2018 - HELD THAT:- The petitioner is ready and willing to comply with the conditions in the impugned notice. However, the petitioner expressed his difficulty to comply with the 4th condition to forgo the Input Tax Credit. The reason stated in the impugned order is that the validity is being granted retrospectively, then the petitioner ought to forgo. It is seen that the petitioner is already as assessee under VAT. The petitioner is seeking to migrate from VAT to GST. 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 av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has engaged in selling of Cashew nuts from the year 1986. Before GST regime, 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 has completed the process of migration from the VAT to GST in State of Kerala and has also obtained a valid registration under the CGST/KSGST Act in GSTIN.32AAZPV5192P2ZF. However, when the petitioner was attempting to migrate from VAT to GST in Tamil Nadu, the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order is that the validity is being granted retrospectively, then the petitioner ought to forgo. It is seen that the petitioner is already as assessee under VAT. The petitioner is seeking to migrate from VAT to GST. 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. Accordingly, the impugned order, dated 16.11.2022 is hereby quashed as far as the 4th condition is concerned. The petitioner shall fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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