Input tax credit eligible as GST registration sought from retrospective date

Tvl. Lourdes Matha Cashew Industries Vs  Union of India (Madras High Court) Madras High Court held that as GST registration sought from retrospective date, the input tax credit ought to have provided. Accordingly, impugned order directing to forego Input Tax Credit is unreasonable and cannot be sustained. Facts- The petitioner has engaged in selling of Cashew nuts from the year 1986. Before GST regime, the petitioner was an assessee under Tamil Nadu Value Added Tax (VAT). Subsequently, under the new regime, the petitioner was registered under GST. After registration with GST, the petitioner i...