2023 (10) TMI 853

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....T - 2024 (83) G.S.T.L. 188 (Mad.)<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 28-8-2023<br>W. P. (MD)No. 17162 of 2023 And W. M. P. (MD)No. 14356 of 2023 - -<br>GST<br>Honourable Mrs.Justice S.Srimathy For the Petitioner : Mr.Bobby John Pulickaparambil For the Respondents : Mr.R.Nandakumar, - for R1 to R3 Senior Standing Counsel assisted by Mrs.S.Ragaventhree, Junio....

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....s from the year 1986. Before GST regime, the petitioner was an assessee under Tamil Nadu Value Added Tax (VAT) and he was having registration in TIN.33816184269. Subsequently, under the new regime, the petitioner&#39;s registration number is GSTIN.33AAZPV5192P1ZE. After registration with GST, the petitioner is bound by GST scheme which is introduced from 01.07.2017. The petitioner is having a Unit....

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....tioner could avail the benefits of Tax credit and submitted an application to this effect. The respondents have issued the impugned notice, dated 16.11.2022, wherein it has been stated that the petitioner&#39;s application would be considered with certain conditions and the said conditions are extracted hereunder: i. Details of outward supplies due to be reported under GST for the period ....

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.... assessee under VAT. The petitioner is seeking to migrate from VAT to GST. Input Tax Credit is available in VAT regime also. In such circumstances the petitioner would have the details and evidence to substantiate his claim of Input Tax Credit and there cannot be difficulty to avail Input Tax credit for the said period. Therefore, the impugned order directing to forego Input Tax Credit is unreason....