Input Tax Credit — The disputation is only with regard to the respondent not acceding to the writ petitioner's request to adjust part of little over 1.76 crores ITC, which was given up as Tran-1 has been filed only for 38.51 lakhs. According to counsel for revenue, aforesaid adjustment sought is permissible but subject to quantification/verification as adumbrated in Rule 121 of TNGST Rules and what is adjustable will also be subject matter of the verification. Writ petition disposed of with the directions to the respondent to do the verification exercise under Rule 121 of TNGST Rules as expeditiously as possible and until this exercise is completed, the impugned order will be kept in abeyance. — Bray Controls India Private Limited Vs. The Assistant Commissioner (St) [2019] 15 TAXLOK.COM 020 (Madras)