{"id":30690,"date":"2022-11-05T05:51:19","date_gmt":"2022-11-05T00:21:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/travancore-mats-mattings-pvt-ltd-2022-65-g-s-t-l-35-mad-hc\/"},"modified":"2022-11-05T05:51:19","modified_gmt":"2022-11-05T00:21:19","slug":"travancore-mats-mattings-pvt-ltd-2022-65-g-s-t-l-35-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/travancore-mats-mattings-pvt-ltd-2022-65-g-s-t-l-35-mad-hc\/","title":{"rendered":"Travancore Mats &#038; Mattings Pvt Ltd (2022) (65) G.S.T.L. 35( Mad)( HC)"},"content":{"rendered":"<p>Allowing the petition the court\u00a0 held that\u00a0 ITC claim made to jurisdictional GST officer in another State should not be rejected due to change in GSTIN\u00a0 as a result of change \u00a0of partnership in to private limited Company , if assessee was other wise eligible to avail ITC . ( W.P.Nos 2869 &amp; 2876 of 2022 dt 15 -3 -2022)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Goods and Service Tax Act , 2017 .<\/p>\n<p>S. 16: Input tax credit \u2013 Eligibility and conditions for taking input tax credit \u2013 Scrutiny of returns &#8211;   Conversion of partnership firm into Private Limited company \u2013 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  ]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-30690","post","type-post","status-publish","format-standard","hentry","category-gst-law"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Z0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30690"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30690\/revisions"}],"predecessor-version":[{"id":30691,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30690\/revisions\/30691"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}