that no input tax credit of the central goods
and services tax or of the integrated goods
and services tax has been and shall ... inputs or input services
used in the manufacture of the export
product, under the Central Goods and
Services Tax
Mandamus directing the
respondents to permit the petitioner adjust the input tax credit
available to it for the purpose of payment of tax to fulfill ... permits a registered dealer to avail Input Tax
Credit of the tax paid on the input purchased on payment of tax
from a registered dealer
amount of credit of the value added tax and entry
tax, if any, in respect of inputs held in stock and inputs
contained in semi ... electronic credit ledger, credit of value added tax and entry tax,
if any, in respect of inputs received on or after appointed
amount of credit of the value added tax and entry
tax, if any, in respect of inputs held in stock and inputs
contained in semi ... electronic credit ledger, credit of value added tax and entry tax,
if any, in respect of inputs received on or after appointed
petitioner and the learned Additional Government Pleader (Tax) for the
respondents. Value Added Tax (tax) is payable on the sale of goods under
Section ... tax. It does not contemplate discharge of purchase tax
under Section 12(1) Tamil Nadu Value Added Tax Act, 2006 from and out of
Input
they did not upload GST -
Tran-1 in time on the input tax credit that was available on the date when the
Tamil Nadu Value ... thereunder does not facilitate rectification of mistakes
in TRAN-1, such input tax credit has to be refunded back as retention
of such amount
litigation before this Court on the issue
relating to availability of input tax credit on generator, folk lift and crane
hoist purchased by the petitioner ... petitioner was called upon to
substantiate the case for availing input tax credit from these items and to
explain as to why the credit could
whereby the petitioner's request for refund
of the Input Tax Credit and Capital Goods Credit could not be successfully
transitioned as the petitioner ... amount as the petitioner is unable to utilize the Input Tax Credit and
Capital Goods Credit under the new regime.
5.The learned counsel
Delhi High Court held that period of 90 days for
claiming input tax credit in TRAN-1 is directory and therefore, the period of
limitation ... Since the input tax credit
equivalent to cash meant for being used for discharging the tax liability,
transition of the input tax credit cannot
view
that if there is substantial compliance, denial of
benefit of Input Tax Credit which is a beneficial
scheme and framed with the larger public ... this Court in the above
case.”
8. Input Tax Credit on capital goods, Service Tax or Inputs availed
