9911796707
TMI Blog2024 (10) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 - MADRAS HIGH COURT] and M/S. AKSHAYA BUILDING SOLUTION, REPRESENTED BY ITS PARTNER, MR. K. SENTHILKUMAR VERSUS THE ASSISTANT COMMISSIONER OF CGST CENTRAL EXCISE, COIMBATORE IV DIVISION, COIMBATORE [ 2023 (12) TMI 511 - MADRAS HIGH COURT] and also taking into consideration of the fact that the alleged mistake was in the year immediately after the introduction of GST, the petitioner can be granted relief as was done by the Madras High Court in the judgment referred to above - In Deepa Traders the Madras High Court held ' In the absence of an enabling mechanism, I am of the view that assessees should not be prejudiced from availing credit that they are otherwise legitimately entitled to. The error committed by the petitioner is an inadv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the view taken by in Deepa Traders (supra) was followed by another Bench of the Madras High Court in Akshaya Building Solution v. Assistant Commissioner of CGST and Central Excise, Coimbatore-IV Division, Coimbatore; 2023 SCC OnLine Mad. 8103. 2. The learned Government Pleader submits that the authorities have not committed any mistake in issuing the impugned demand notice to the petitioner. It is submitted that on the petitioner's own showing the petitioner has wrongly marked the place of supply as 'other territory' instead of 'Kerala'. As a result the mistake committed by the petitioner the tax due to the State of Kerala has not been received. The learned Government Pleader submits that if this court is inclined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge of the Madras High Court held as follows: 8....... 18. Undoubtedly, the petitioner in this case has committed an error in filing of the details relating to credit. What should have figured in the CGST/SGST column has inadvertently been reflected in the ISGT column. It is nobody's case that the error was deliberate and intended to gain any benefit, and in fact, by reason of the error, the customers of the petitioner will be denied credit which they claim to be legitimately entitled to, owing to the fact that the credits stands reflected in the wrong column. It is for this purpose, to ensure that the suppliers do not lose the benefit of the credit, that the present writ petition has been filed. 5. I am in respectful agreement with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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