2022 (5) TMI 844

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....itioner to submit the Form GST TRAN-1 electronically or to permit the petitioner to manually submit Form GST-TRAN-1 and accept the same as being in compliance with the provisions of section 140 of the Central Goods and Services Tax Act, 2017/Section 140 of the Tamil Nadu Goods and Services Tax Act 2017 read with rule 117 of the Central Goods and Services Tax Rules 2017/Rule 117 of the TamilNadu Goods and Services Tax Rules 2017. 2. It is the specific case of the petitioner is engaged in operating three Satellite Channels in India and as on cut off date 13.06.2017, the petitioner had substantial input tax credit which remained unutilised, which was attempted to transitioned under the new regime in terms of the above provisions. It is the ....

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....s attempted to be in transitioned through TRAN-1 in the petitioner's new registration but the amount has not been shown in the ledger under the new regime. 4. The petitioner has also drawn the chronology of events prior to 06.01.2020 in the said letter. The respondents now by their communication, dated 31.08.2020 bearing reference C.No.IV/16/32/2017-GST had informed the petitioner that the Head Quarters Office, Madurai vide letter dated 27.09.2018 bearing reference C.No.II/39/05/2018 has informed that as per Goods and Service Tax Rule 117 (1A) the due date for filing TRAN-1 was available only for those who could not file due to technical difficulties after the recommendation of the Goods and Service Tax council on 31.03.2019 and the requ....

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....it has been acknowledged by the Commercial Tax Department Tamil Nadu on 04.10.2017. It cannot be said that the petitioner has not uploaded the TRAN-1 as it has been acknowledged by the Commercial Tax Department Tamil Nadu. In the initial months of implementation of GST enactment, there was confusion as to which of the assessees would be assessed by the Commercial Tax Department and which of the assessee would be assessed by the officers under the Central Government from the Central Excise Department. The fact that the petitioner was an assessee with the Service Tax Department is not in dispute. The petitioner would have filed monthly returns under the provisions of Finance Act, 1994 read with Service Tax Rules 1994. The credit which was ava....