2022 (4) TMI 1025

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....has stated as follows:- ''7. You have neither attempted to file Tran-1 return nor come across any technical glitches at the time of filing TRAN-1 return at GSTN common portal. Hence, it is informed that as per the minutes of the 32nd Council Meeting regarding TRAN-1 Credit, your request for enabling of filing of GST TRAN-1 does not merit consideration.'' 2.It is the specific case of the petitioner that they are engaged in manufacture of explosives and that there was a huge fire accident on 01.12.2016, which resulted in few fatal deaths of the workers of the petitioner. Under these circumstances, the factory was closed for a period about two years and after several round of litigations, the petitioner was able to re-open t....

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....P.Preetha vs. The Goods and Service Tax Council (GST Council), The Commissioner of Central Tax, The Assistant Commissioner Central Tax (GST) reported in 2022 (3) TMI 735 [Mad.] (ii) M/s.Avatar Petro Chemicals Private Limited, Rep. by its Director K.Satheesh Raja vs. Goods and Service Tax Council, Rep. by its Chairman, Department of Finance, New Delhi and others [W.P.(MD)No. 7093 of 2020, dated 04.03.2022] (iii) M/s.Suriya Engineering Works, Rep. by its Managing Partner, Thiru.Ravichelvam vs. The Office of the Superintendent of Control GST and Central Excise (Thiruverumbur Range), Tiruchirappalli [W.P. (MD)No.7377 of 2020, dated 04.03.2022] 5.The learned Standing Counsel for the respondents 2 to 4 submits that impugned communication is ....

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....cases cited above, the benefit has been granted to the assesses and writ petitions have been allowed. Since the input tax credit equivalent to cash meant for being used for discharging the tax liability, transition of the input tax credit cannot be restricted or denied merely because there were technical difficulties. In case, the respondents are unable to permit the petitioner to file TRAN-1 belatedly, they have to credit the corresponding amount in the electronic cash register of the petitioner, provided such credit remained unutilized on the cut-off date. Therefore, I am inclined to dispose this Writ Petition, by directing the respondents to verify whether indeed the petitioner had any input tax credit on the date of the accident i.e., 0....