2024 (1) TMI 74

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....NGH For the Petitioner: By Advs. Sri. K. J. Abraham, Sri. Aravindakshan K.R., Sri. Nikhil John For the Respondents: By Adv. Sri. P. R. Sreejith - Sc, Smt. Reshmita Ramachandran - GP JUDGMENT 1. The present writ petition has been filed by the petitioner for the following reliefs; i. issue a WRIT OF CERTIORARI or any other appropriate writ, order or direction under Article 226 o....

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..... The petitioner is engaged in the business of grinding wheels, abrasive powder, transmission belts, cotton waster with HSN Code 68042110, 68052010, 40103490, 52029900. The petiioner filed Form GST TRAN - 1 as prescribed under Section 140 of CGST/SGST Act, 2017 and availed transitional credit of SGST for an amount of Rs. 7,89,384/-. On verification, it was noticed that the petitioner is not entitl....

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....Rs. 8,44,360/- was also confirmed and penalty of Rs. 78,938/- was also imposed. The petitioner was also informed that the petitioner can file appeal against the order under Section 107 of the CGST/SGST Act, 2017. 3. It is not in dispute that the petitioner has wrongly availed that SGST transitional credit. The learned Counsel for the petitioner submits that the petitioner ought to have avail th....

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.... wrongly availed SGST Tran credit for an amount of Rs. 7,89,384/-. As per the learned Counsel for the petitioner, the petitioner had also filed revised Tran - 01 and the CGST for the said amount has been sanctioned. Therefore, I find no substance in this writ petition for directing the Department to adjust the amount of Rs. 7,89,384/-. The SGST utilised by the petitioner against the due CGST credi....