Travancore Mats & Mattings Pvt Ltd (2022) (65) G.S.T.L. 35( Mad)( HC)

Central Goods and Service Tax Act , 2017 .

S. 16: Input tax credit – Eligibility and conditions for taking input tax credit – Scrutiny of returns – Conversion of partnership firm into Private Limited company – ITC claim made to jurisdictional GST officer in another State should not be rejected due to change in GSTIN as a result of change of partnership in to private limited Company [ S.61, Art , 226 ]

Allowing the petition the court  held that  ITC claim made to jurisdictional GST officer in another State should not be rejected due to change in GSTIN  as a result of change  of partnership in to private limited Company , if assessee was other wise eligible to avail ITC . ( W.P.Nos 2869 & 2876 of 2022 dt 15 -3 -2022)

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