MSR Iron and Steel Industries India Private Limited, Balu Iron and Steels Company, M\/s. Ramesh Iron and Steel Company India Private Limited Versus The Joint Commissioner of Sales taxes Coimbatore Division Coimbatore, The Commissioner of GST and Central Excise GST Bhavan, Goods and Service Tax Network (GSTN) ast Wing, Goods and Service Tax Council (GST Council), The Union of India And The Government of Tamil Nadu
GST
2018 (9) TMI 543 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 21-8-2018
W. P. Nos. 21321 to 21323 of 2018
GST
Mr. K. Ravichandrabaabu J.
\nFor the Petitioner : Mr.K.R.Krishnan (in WP. Nos.21321 to 21323 of 2018)
\nFor the Respondents : Mrs.G.Dhana Madhri Government Advocate (Tax) For R1 & R6 Mr.S.<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion in FORM GST TRAN-1, so as to enable the petitioners to submit the FORM GST-TRAN 1 in Column No.7(a) or electronically or manually by correcting the error of filing in Column 7(d) and accept the same as being in compliance with the provisions of Section 140 of the Central Goods and Services Tax Act 2017 \/ Section 140 of the Tamil Nadu Goods and 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Indirect Taxes and consequently, a Nodal 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" MSR Iron and Steel Industries India Private Limited, Balu Iron and Steels Company, M\/s. Ramesh Iron and Steel Company India Private Limited Versus The Joint Commissioner of Sales taxes Coimbatore Division Coimbatore, The Commissioner of GST and Central Excise GST Bhavan, Goods and Service Tax Network (GSTN) ast Wing, Goods and Service Tax Council (GST … Continue reading “MSR Iron and Steel Industries India Private Limited, Balu Iron and Steels Company, M\/s. Ramesh Iron and Steel Company India Private Limited Versus The Joint Commissioner of Sales taxes Coimbatore Division Coimbatore, The Commissioner of GST and”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13618","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13618"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13618\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. Heard both sides.
\n4. 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 certain<\/p>\n
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\n5. Accordingly, all these writ petitions are disposed of, without expressing any view on the merits of the matter, only with the following directions:
\n (a) The respective writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to the respective Assessing Officer\/Jurisdictional Officer\/GST Officer.
\n (b) On receipt of such application, the Assessing Officer\/Jurisdictional Officer\/GST Officer i<\/p>\n
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