Beauty Wares Vs Assistant Commissioner of CT & CE (Madras High Court)
The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier.
After considering the decision of Punjab and Haryana High Court held in Adfert Technologies (P.) Ltd. v. Union of India [2019] petitioner is given liberty to make appropriate representation to the Nodal officer namely Principal Commissioner of GST at Nungambakkam. If such application is made by the petitioner, the said Nodal officer shall consider and pass appropriate orders within a period of 30 days from the date of receipt of this order after giving opportunity of being heard to the petitioner.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier. The petitioner has been sending representations while he has not yielded any response from the respondents. The petitioner has also send representation to the fourth respondent.
2. The learned counsel for the respondents 1 & 3 submits that the Nodal Officer is located in Nungambakkam namely, Principal Commissioner of GST at Nungambakkam who can decide as to whether the credit can be allowed.
3. On the other hand, the learned counsel for the petitioner submits that the issue is no longer res integra and is covered by a decision of Punjab and Haryana High Court held in Adfert Technologies (P.) Ltd. v. Union of India [2019] and the following two decisions of the Delhi High Court as detailed below:
(i) Lease Plan India Pvt Ltd., – Vs- Government of National Capital Territory of Delhi and others
(ii) M/s. Blue Bird Pure Pvt. Ltd., -Vs- Union of India and others
4. Under these circumstances, the petitioner is given liberty to make appropriate representation to the Nodal officer namely Principal Commissioner of GST at Nungambakkam, citing these decisions. If such application is made by the petitioner, the said Nodal officer shall consider and pass appropriate orders within a period of 30 days from the date of receipt of this order. Needless to state, before passing any order, the petitioner shall be heard.
5. With the above directions, the writ petition stands disposed. No costs.
