9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1399 - HC - GSTRevision of Declaration in Form GST Tran-I - Rule 120-A of the Central Goods and Service Rules, 2017 - transitional credit - HELD THAT - The grievance of the petitioner is being looked into by the Union of India and, therefore, the present petition stands disposed of permitting the Union of India to proceed ahead in the matter and to pass an appropriate order, in accordance with law.
Issues:
Petition for Revision of Declaration in Form GST Tran-I as per Rule 120-A of the Central Goods and Service Rules, 2017 and for allowing the transitional Credit as per Section 140 of the CGST Act, 2017. Analysis: The petitioner filed a petition before the High Court seeking revision of the declaration in Form GST Tran-I and requesting the allowance of transitional credit as per Section 140 of the CGST Act, 2017. The respondent, represented by the Union of India, submitted an affidavit in response to the petition. The affidavit detailed the actions taken by the Assistant Commissioner, CGST & Central Excise Division-V, Indore, in relation to the petitioner's case. It mentioned communications made to the Nodal Officer, GSTN, regarding the representation of the petitioner and the initiation of an investigation following the prescribed procedure. The affidavit was duly verified by the Assistant Commissioner on April 12, 2019. The High Court considered the grievance of the petitioner and noted that the Union of India was actively looking into the matter. Consequently, the petition was disposed of with permission granted to the Union of India to proceed further and issue an appropriate order in accordance with the law. The petitioner was given liberty to approach the Court again if still aggrieved after the Union of India's decision. Additionally, the respondent was directed to provide the petitioner with an opportunity for a hearing. The Court concluded by stating that the petition was disposed of with the aforementioned directions. In summary, the High Court addressed the petitioner's request for revision of declaration and transitional credit under the CGST Act, 2017. The respondent, Union of India, was directed to continue investigating the matter and issue an appropriate order, while ensuring the petitioner's right to be heard. The Court disposed of the petition with these directions, allowing the petitioner to seek further relief if necessary after the Union of India's decision.
|
