Assessee was required to file necessary GST TRAN-1. While filing said Form, instead of entering details under column 7(a), assessee erroneously entered details against column 7(d) which would apply only in cases of stock of goods not supported by invoices/documents evidencing payment of tax. However, assessee was very much having necessary invoices/documents evidencing payment of tax. Since assessee did not correctly enter details, assessee was not given consequential credit under new GST regime. After assessee realized same, it submitted request before Assistant Commissioner to do needful. Assessee furnished all necessary details. However, Assistant Commissioner informed assessee that it was not possible for them to consider assessee’s request in Raju and Prasad Char tered Accountants Page10 absence of any specific Court order. Whether since assessee had filed FORM GST TRAN-1 in time and his only grievance was that he was being denied benefit of input tax credit for having entered details in wrong column, Assistant Commissioner was to be directed to accept said request of assessee and do needful. – vide decision of High Court of Madras in Ram Auto v. Commissioner of Central Taxes & Central Excise, Madurai.

Facts of the case: The petitioner is a dealer in two wheelers. Assessee was registered under Tamil Nadu Value Added Tax Act, 2006. The petitioner was having input tax credit to the tune of Rs. 4,85,684/-.Following the introduction of GST regime, transition and migrations from the earlier system had to be made. The petitioner like any other dealer was [...]

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