Ram Auto Vs Commissioner of Central Tax, Madurai
Date: February 16, 2021
Subject Matter
Benefit of input tax credit cannot be denied for having entered the details in wrong column of TRAN-1 form
Summary
The petitioner had filed FORM GST TRAN-1 in time. His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column. While filing the said Form, instead of entering the details under column 7…
Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondents. 2. The petitioner is a dealer in two wheelers. He was an assessee inregistered under Tamil Nadu Value Added Tax Act, 2006. The petitioner was having input tax credit to the tune of Rs.4,85,684/-. Following the introduction of GST regime, transition and migrations from the earlier system had to b…