9911796707
TMI Blog2017 (10) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay the taxes as and when they fall due after availing and utilizing the credit for the cess already paid. This will, however, be subject to the final orders passed by this Court - As regards to the non-filing of returns by the Petitioner on the due dates, till such time an appropriate method/system is evolved by the Respondent which would facilitate utilization of the credit and provide for it in the returns filed electronically, the Respondents will not take any coercive steps against the Petitioner for the failure to file such electronic returns on time. - W.P. (C) No. 7459 of 2017 and C.M. No. 32866 of 2017 - - - Dated:- 8-9-2017 - MR. S. MURALIDHAR AND MR. PRATHIBA M. SINGH, JJ. For The Petitioner : Mr. J.K. Mittal, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed as on 30th June, 2017. Although Form Tran-1can be submitted up to 28th September 2017, since the last date for filing Form GSTR -3B (simplified return format for first two months in lieu of normal returns) for month of July is 10th September 2017, in which the Petitioner has to take the credit of old Cess which is automatically pulled from TRAN- 1, the Petitioner has to file Tran-1 by 10th September 2017. (ii) Further, any credit taken in Tran-I will be carried forward as either CGST or SGST, so even if the Petitioner mentions the figure of Cess in Tran-I then it will be carried forward as CGST which will be available for set off against CGST and IGST and not against the cess. Therefore, the Petitioner has been unable to take credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the taxes and meanwhile file the returns manually. 6. Mr. Gupta has produced a copy of the letter dated 7th September 2017 addressed to him by the Under Secretary in the Central Board of excise and Customs (CBEC) in which inter alia after referring to the order dated 25th August 2017 of this Court it is stated: (iii) After receipt of application, collection of details and due verification department will evolve appropriate method so as to allow the petitioner to avail the credit in light of the order of the Hon ble High Court either on IT platform or manually. Petitioner may be directed to cooperate by providing all the information as may be required to implement the order. 7. Keeping in view the above submissions, it is dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
