9911796707
TMI Blog2019 (1) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... of Circular dated 3.4.2018 (Annexure P-9), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner - petition disposed off. - CWP-37912-2018 - - - Dated:- 21-12-2018 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Petitioner : Mr. Vikas Bahl, Senior Advocate with Mr. Abhilaksh Grover, Advocate and Mr. Nikhil Sabharwal, Advocate ORDER AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to allow its claim for transfer of eligible transitional credit amounting to ₹ 9.83 crores or to decide the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had a credit of ₹ 1.68 crores on account of invoices raised by the vendors/service providers during July, 2017 for input/input services provided prior to 1.7.2017, the Form Tran-I originally filed by the petitioner on 25.8.2017 was revised on 27.12.2017 and the revised Tran-I (Annexure P-8) was submitted vide e-mail dated 27.12.2017 (Annexure P-7) upon which respondent No.1 assigned ARN as AA061217021933E. The petitioner also furnished details of total Cenvat Credit of ₹ 9.83 crores. As the ITC was not being reflected while punching other parts of Form Tran-1, the petitioner was unable to claim the ITC under the GST Act. The Central Board of Indirect Taxes and Customs vide circular dated 3.4.2018 (Annexure P-9) notified an IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.5.2018, 3.8.2018 and 16.8.2018 (Annexure P-11 Colly) before respondent No.6, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.6 to forward the representations dated 21.5.2018, 3.8.2018 and 16.8.2018 (Annexure P-11 Colly) to the IT Redressal Committee concerned within next fifteen days after verification by the GSTN and the Committee shall thereafter decide the same in terms of Clause 5.4 of Circular dated 3.4.2018 (Annexure P-9), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
