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    <title>2022 (1) TMI 188 - MADRAS HIGH COURT</title>
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    <description>HC directed the respondent to address petitioner&#039;s representation regarding TRAN-1 correction under CGST/TNGST Act within 30 days. Petitioner had filed TRAN-1 in August 2017 and submitted a revised form in November 2017 to correct errors but received no response despite multiple representations. The petitioner was unable to utilize accumulated Input Tax Credit under TNVAT Act for discharging tax liabilities under the new regime. The Writ Petition was disposed of with directions to the jurisdictional respondent, with no costs imposed.</description>
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      <description>HC directed the respondent to address petitioner&#039;s representation regarding TRAN-1 correction under CGST/TNGST Act within 30 days. Petitioner had filed TRAN-1 in August 2017 and submitted a revised form in November 2017 to correct errors but received no response despite multiple representations. The petitioner was unable to utilize accumulated Input Tax Credit under TNVAT Act for discharging tax liabilities under the new regime. The Writ Petition was disposed of with directions to the jurisdictional respondent, with no costs imposed.</description>
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