2024 (4) TMI 992

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.... the month of July, 2017 on 08.08.2017. 3. The case of the petitioner is that the petitioner is engaged in sale of ceramic tiles and like the articles and the petitioner used to import the tiles from various States. It is the case of the petitioner that since there was an apprehension that in the Tile Industry there was large scale evasion of tax and further tax in advance was calculated from the petitioner at the Tuticorin port at 20% of the invoice value in advance. It is submitted that the aforesaid amount remained unutilised in the VAT returns of the petitioner for the month of June 2017 and therefore, the petitioner transited the aforesaid amount of advance tax paid to the Commercial Tax Department at the time of import in the State f....

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....ing of the amount paid as advance tax under Section 141 (1) of the Tamil Nadu Goods and Service Tax Act, 2017. It is therefore submitted that the Writ Petition is devoid of merits if at all the petitioner can be relegated to work out his remedy before the Appellate Authority under Section 107 of the TNGST Act, 2017. 8. I have considered the arguments advanced by the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent. I have also perused the VAT Returns filed by the petitioner in VAT Form-I dated 08.08.2017. The return indicates that there was a balance of Rs. 3,71,331/- lying unutilised in the aforesaid returns. 9. The official copy of the aforesaid return was also produ....

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.... said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government. " 11. Therefore, there is no scope for denying such amount which was transited under Section 140 of the TNGST Act, 2017. This Court in Avatar Petro Chemicals Private Limited Vs. Goods and Service Tax Council reported in (2022) 136 taxmann.com 97(Madras) has held as under: "11. Input tax credit and/or capital goods credit which was validly availed under the provisions of the respective enactments which got subsumed into GST enactment cannot be denied. It has to be allowed to be carried forward for being adjusted towards tax liability under the GST regime, if indeed such credit was validly availed lying un-....

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....fit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not to be frustrated on the ground of technicalities. In view of the above, we are inclined to affirm the order of the learned Single Judge in directing the petitioner/respondent to enable the respondent herein to file a revised Form TRAN-1, by opening of the portal and that such exercise is to be completed within a period of 8 weeks from the date of issue this order." 14. In these circumstances, I am inclined to allow the writ petition not withstanding the fact that the petitioner has got an alternate remedy before the Appellate Commissioner against the impugned order, as the office....