2018 (10) TMI 593 - HC - GST

Adjustment of CENVAT credit granted to the petitioner - migration to GST regime - Held that - Interest of justice would be sub-served by permitting the petitioner to apply before the Nodal Officer as identified in this order - petition disposed off.

Summary

Issues: Adjustment of CENVAT credit, Correct authority for application, Justice through application before Nodal Officer, Timeframe for decision by GSTN

In the judgment delivered by Debangsu Basak, J. at the Calcutta High Court, the petitioner sought adjustment of CENVAT credit, which was not taken on record by the authorities. The Additional Solicitor General clarified that the petitioner failed to apply before the correct authority, identified as the Nodal Officer, Assistant Commissioner (System) at GST Bhavan, Kolkata. It was specified that the application must be in accordance with the law. The State also echoed similar submissions regarding the correct application procedure. The court, in the interest of justice, allowed the petitioner to apply before the Nodal Officer within 10 days, emphasizing that the application should not be rejected on the grounds of delay. The Nodal Officer was directed to forward the application and relevant documents to the GSTN for consideration. The GSTN was expected to decide on the petitioner's claim within 12 weeks from the date of application. Consequently, the court disposed of WP No.16274(W) of 2018 without any order as to costs, while offering urgent certified website copies of the order to the parties upon fulfilling the necessary formalities.