2020 (1) TMI 1097 - HC - GST

Territorial Jurisdiction - permission to avail CENVAT Credit on the closing stock of input footwear - rectification of TRANS-I - respondent submits that the Nodal Officer is located in Nungambakkam namely, Principal Commissioner of GST at Nungambakkam who can decide as to whether the credit can be allowed - HELD THAT - The petitioner is given liberty to make appropriate representation to the Nodal officer namely Principal Commissioner of GST at Nungambakkam. If such application is made by the petitioner, the said Nodal officer shall consider and pass appropriate orders within a period of 30 days from the date of receipt of this order. Needless to state, before passing any order, the petitioner shall be heard. Petition disposed off.

Summary

Issues:
- Petitioner seeking mandamus to avail credit on closing stock of input footwear by rectifying Trans-I
- Lack of response from respondents to petitioner's representations
- Reference to decisions of Punjab and Haryana High Court and Delhi High Court

Analysis:
1. The petitioner filed a writ petition seeking a mandamus to allow credit on the closing stock of input footwear by rectifying Trans-I. Despite sending representations, the petitioner did not receive any response from the respondents. Additionally, a representation was also sent to the fourth respondent, highlighting the lack of action on the petitioner's requests.

2. The counsel for respondents 1 & 3 mentioned that the Nodal Officer, the Principal Commissioner of GST at Nungambakkam, has the authority to decide on allowing the credit. This indicates that the decision-making authority lies with the Nodal Officer in this matter.

3. The petitioner's counsel argued that the issue at hand has already been addressed in previous judgments, specifically referring to a decision of the Punjab and Haryana High Court in "Adfert Technologies Pvt. Ltd., - Vs- Union of India and others," along with two decisions of the Delhi High Court involving Lease Plan India Pvt Ltd., and M/s.Blue Bird Pure Pvt. Ltd. These references establish a legal precedent supporting the petitioner's claim.

4. In light of the above circumstances, the petitioner was granted the liberty to submit a representation to the Nodal Officer, the Principal Commissioner of GST at Nungambakkam, citing the aforementioned decisions. The Nodal Officer was directed to consider the application and issue appropriate orders within 30 days of receiving the order. It was emphasized that the petitioner must be given an opportunity to be heard before any decision is made.

5. The writ petition was disposed of with the directions provided, and no costs were imposed in this matter. The judgment focused on ensuring the petitioner's right to seek credit on the closing stock of input footwear was addressed through the appropriate channels and legal precedents.