2024 (11) TMI 451 - HC - GST

Denial of transitional credit in TRAN -1 and TRAN 2 - HELD THAT - It was the initial year of ruling out of the GST and the petitioner might not be aware of the documents which were required to have been produced in support of its claim for transitional credit. In view thereof, it is opined that the petitioner should be afforded one more opportunity to produce all the documents before the Assessing Officer in support of his claim regarding transitional credit. The petitioner is directed to appear before the 1st respondent on 05.03.2024 with all the relevant documents in support of his claim for transitional credit. If the petitioner fails to appear on 05.03.2024 and is unable to substantiate his claim by documentary evidence, the Assessing Officer would be free to pass the order - the impugned order is set aside - the writ petition is allowed.

Summary

The writ petition challenges an order denying transitional credit under KGST/CGST Act, 2017. Petitioner to produce documents supporting claim for transitional credit. Petitioner granted one more opportunity to submit documents before Assessing Officer. Writ petition allowed, impugned order set aside. Petitioner directed to appear with relevant documents on 05.03.2024. Failure to appear will result in Assessing Officer passing order without further opportunity.