Petitioners withdrew writ petitions seeking mandamus for transitional input tax credit and quashing of a decision rejecting their claim. The Court dismissed the petitions as withdrawn.
None granted; petitions dismissed as withdrawn.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 25.08.2021
CORAM
THE HON'BLE Mr.JUSTICE M.SUNDAR W.P.Nos.25427 & 25432 of 2019 and WMP.No.24958 of 2019
Elgi Equipment Limited, (Represented by its Head-Legal & Secretarial Shyam Vasudevan) Trichy Road, Singanallur, Coimbatore-641 005.
...Petitioner in both WPs. -Vs.-
7.Goods & Services Tax Network Limited, East Wing, 4th Floor, World Mark 1, Aerocity, New Delhi-110 037.
...Respondent in both WPs.
Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of (i) Certiorarified Mandamus, calling for the records on the files of the Sixth Respondent herein in Serial No.323 of the Online communication of the Sixth respondent displayed in the Webportal of the Sixth Respondent herein as “status of Tran 1 and 2 cases up to 11.3.2019 considered by IT-GIC Committee, GST Delhi as per Circular No.39/13/2018 dated 3.4.2018” and quash the said Sr.No.323 in so far as it rejects the claim for transitional input tax credit of the Petitioner under Proviso to Section 140(3) of the Central Goods and Services Tax Rules, 2017 as “incorrect declaration of stock” while directing the Sixth Respondent to redispose the case of the Petitioners in terms of paragraph 4 of the Circular of the Fifth Respondent herein in 39/13/2018-GST (F.No.267/7/2018-CX.8) dated 3.4.2018; (ii) Mandamus, directing the Respondents herein to accept the manual Tran 2, filed by the Petitioners on 2.7.2018 and allow the transitional credit to the tune of Rs.35,24,717/- as indicated in the manual Tran 2 filed by the Petitioners on 2.7.2018, in terms of the Proviso to Section 140(3) of the Central Goods and Services Tax Act, 2017, read with Rule 117(4)(a) of the Central Goods and Services Tax Rules, 2017 respectively.
For Petitioner in both WPs : Mr.Sarath Kumar for Mr.N.Prasad
For Respondents in both WPs. : Mr.T.N.C.Kaushik Government Advocate
Mr.S.Sarath Kumar, learned counsel representing the counsel on record for writ petitioner in both the writ petitions submits that the captioned writ petitions have served their purpose, have therefore become infructuous, saying so learned counsel seeks leave to withdraw the captioned writ petitions.
Sd/Assistant Registrar(CS III)
//True Copy//
Sub Assistant Registrar
kmi
To
Coimbatore.
New Delhi.
7.Goods & Services Tax Network Limited, East Wing, 4th Floor, World Mark 1, Aerocity, New Delhi-110 037.
+1 cc to the Government Pleader,Advocate Sr.No.43139
W.P.Nos.25427 & 25432 of 2019 and WMP.No.24958 of 2019
PL[co] NSK 20/09/2021
4 provisions across 4 enactments
Elgi Equipment Limited
Assistant Commissioner (ST) Trichy Road Circle
Deputy Commissioner-GST & Central Excise Division III
Principal Commissioner of GST & Central Excise
Joint Commissioner (State Tax) Computer Systems
Central Board of Indirect Taxes and Customs
M. Sundar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
