2022 (4) TMI 416

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....or the Respondent : Mr.K.S.Selvaganesan Additional Government Pleader ORDER The petitioner has challenged the impugned order dated 02.02.2021, passed by the respondent seeking to deny the input tax credit of Rs. 17,60,473/-. It is the case of the petitioner that the petitioner's predecessor was a partnership firm and unfortunately, one of the partners, namely, S.Sridharan met with an acc....

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....hereafter, the petitioner claimed input tax credit in Annexure - 29 in the monthly returns filed for the months from April 2017 to June 2017. It is submitted that the petitioner has also filed returns under the provisions of the Goods and Services Tax Act, 2017, which came into force on 01.07.2017. The petitioner had attempted to transition the aforesaid credit of Rs. 17,60,473/-, which is now sou....

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....(8)(a) of the Tamil Nadu Value Added Tax Rules, 2007, the transferee claiming input tax credit under sub-section (14) of Section 19 shall furnish the following details, namely:- (i) Un-availed credit available in the account of the transferor as certified by a Chartered Accountant or Cost Accountant; (ii) Inventory of stock transferred with date; (iii) Details of capital....

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....siting from M/s.Arun Structurals, bearing TIN No.33604100485 or M/s.Arun Structurals with new TIN No.33886477864 [the petitioner herein], I do not see why the credit should not be allowed to the petitioner. 9.The impugned order has been passed without following the principles of natural justice and therefore, it is liable to be quashed. It is also noticed that the attempt of the respondent is t....