2022 (10) TMI 786

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....H COURT - HC<br>Dated:- 12-10-2022<br>W. P. No. 30706 of 2019 - -<br>GST<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.Santhana Gopalalan D. For the Respondents : Mr.H.Siddharth Junior Standing Counsel for : Mrs.R.Hemalatha [R1 to R3] Senior Standing Counsel : Mr.V.Chadrasekaran [R4] Senior Panel Counsel ORDER The petitioner has challenged an order of the first Appellate Auth....

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....king refund of the credit to which it believed it was entitled. A show cause notice was issued to which the petitioner responded and an order-in-original came to be passed on 12.12.2018 rejecting the refund claimed. 4. Assailing the aforesaid order of refund, the petitioner filed a first appeal. It was only in the course of the first appeal did the petitioner put forth an alternate claim for tran....

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...., for the period ending with the day immediately preceding the appointed day within such time and in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as CENVAT credit under the existing law and is also admissible as input tax credit under this Act. Explanation: for the purposes of this sub-section, t....

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........ 2. Column 11 of table 6(a) 140(2) This table captures details of un-availed credit of capital goods in the pre-GST era. Capital Goods credit was allowed to be availed in two installments of 50% each. This table is meant to be used by the taxpayers who have availed a portion of CENVAT credit on capital goods through ER or ST return and now intend to avail remaining credit in respect of ....