HC denies Transition of ITC from shut down factory in Tamil Nadu to new GSTIN in Andhra Pradesh

MMD Heavy Machinery (India) Pvt. Ltd. Vs The Assistant Commissioner (Madras High Court)

The case of the petitioner in the present writ petition is that the petitioner had shut down its factory in Ambattur, Chennai in Tamil Nadu and shifted to Sri City, Andhra Pradesh during June 2016 much prior to implementation of GST. At that point of time, the petitioner had accumulated input tax credit under Cenvat Credit Rules, 2004 which had remained unutilized owing to the fact that the petitioner was pre-dominantly engaged in export

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