2019 (11) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of 2018 - -<br>GST<br>MR. K. RAVICHANDRABAABU J. For petitioners in both W.P.s : Mr. S. Jaikumar For Respondents in both W.P.s : Mr. V. Sundareswaran standing counsel for R1 Mr. Rajkumar Jabhak standing counsel for R2 Mr. Mohammed Shaffiq Special Government Pleader for R3 COMMON ORDER Both these writ petitions are filed by two different petitioners arising out of the same issue involve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the retailers of Watches and Leather Accessories of various types. They are registered dealers under the Tamil Nadu Value Added Tax Act, 2006. They are duly discharging their VAT liability and availing the benefit of Input Tax Credit under the said law. With effect from 01.07.2017, various indirect taxes such as Central Excise duty, VAT, Service Tax etc., were subsumed into a single Goods and Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ile Tran-2 within the due date viz., 30.06.2018. However, the monthly returns filed by the petitioners disclosed the details of sale on such stock, even though the petitioners did not file Form GST Tran-2. Therefore, the petitioners made representations to the respondents on 13.11.2018 in both the cases explaining the facts and circumstances and requesting them to allow the credit referred to ther....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessees and gives his reasons, access to GST Network will be provided. 8. This Court at this stage is not expressing any view on the merits of the claim made by both parties, as it is inclined only to direct the third respondent to consider the representations filed by the petitioners on 13.11.2018 and to pass necessary orders on merits and in accordance with law by following due procedure as....