2026 (2) TMI 1323

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....oner of GST and Central Excise, The Superintendent of GST and Central Excise, Chennai<br>GST<br>2026 (2) TMI 1323 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 5-2-2026<br>W. P. No. 5184 of 2024 And W. M. P. Nos. 5699 & 5700 of 2024 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Leelesh Sundaram For M/s. Nathan and As....

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....uired to discharge the tax liability for the said stocks. Therefore, the petitioner was entitled to transition the tax that was paid on the aforesaid quantity of input, which the petitioner could not have availed during the VAT regime as the product was exempted under the provisions of the TNVAT Act. 6. The impugned order clearly states that the petitioner failed to submit details in Form TRAN-....

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....llate Authority prescribed under the respective GST enactments. At best, liberty can be granted to the petitioner to challenge the impugned order before the Appellate Authority within a time frame to be fixed by this Court. 9. Accordingly, this Writ Petition stands dismissed with liberty to the petitioner to challenge the impugned order before the Appellate Authority within a period 30 days fro....