2018 (10) TMI 942 - HC - GST

Central excise credit - Migration to GST Regime - petitioner claimed the credit transfer through Trans- III - case of respondent is that petitioner submitted a wrong form; that is Trans-III, instead of Trans- I - Held that - Because of the uncertainty in the new tax regime, the petitioner was given to believe that it was Trans-III. He has also maintained that the then the draft rules also indicates the same effect. In the end he has submitted that the 4th respondent may consider the Ext.P7 and take an appropriate decision - petition disposed off holding that the 4th respondent will consider the Ext.P7 and pass appropriate orders, at the earliest.

Summary

The petitioner claimed credit transfer through Trans-III but did not receive central excise credit. The court directed the 4th respondent to consider Ext.P7 and make appropriate decisions promptly.