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TMI Blog2018 (10) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the credits which it otherwise is entitled to – both transitional and input credit as on 01.07.2017, are duly claimed and reflected in the place of its registration i.e. Mumbai in order to ensure that thereafter, the other centres where it is registered, can claim it. List on 16.10.2018. - W.P.(C) 8691/2018, CM APPL. 38569/2018 - - - Dated:- 19-9-2018 - MR. S. RAVINDRA BHAT AND MR. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted. It is stated that the transitional credit (input tax credit) otherwise available to it is set to lapse in September, 2018. The counsel for the GST Commissioner appearing on advance notice submits that the meeting of the IT Grievance Redressal Committee (ITGRC) on 21.08.2018 has sought to redress this problem. Learned counsel has relied upon the minutes of the meeting which records the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the ledgers of the taxpayers who had filed the TRAN-1 and not of their recipients. xxx xxx xxx 3.6 Decision: After detailed discussion considering the above facts, the IT-GRC decided to allow filing of TRAN-1 in total 213 cases of above Table-1 on account of technical/system issues as explained at para 3.1 above and details as per Annexures indicated in column No.4 and 6 of Table-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner should first ensure that the credits which it otherwise is entitled to both transitional and input credit as on 01.07.2017, are duly claimed and reflected in the place of its registration i.e. Mumbai in order to ensure that thereafter, the other centres where it is registered, can claim it. It is also submitted that the petitioner has approached the Bombay High Court for similar relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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