2019 (7) TMI 1383

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..... upto 30.06.2017 and was transferred as CGST. Let Notice be issued to the respondents returnable on 16th October, 2019. - R/SPECIAL CIVIL APPLICATION NO. 12712 of 2019 - - - Dated:- 25-7-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR HARDIK P MODH (5344) For The Respondent (s) : None ORAL ORDER .....

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..... had only filled up the columns pertaining to details of turnover and net input tax credit in respect of Statement 3A of the GST RFD 01A and the rest of the amounts were auto populated by the system and therefore he cannot be blamed, is again not a tenable. What is not legally permitted as refund cannot be given via any other means, even if it be an error on the GST portal as far as computing refu .....

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..... ns to opening Balance of CGST as on 1.7.2017. In other words, it was the Closing Balance of ER1 Return for the amount of June 2017. 3. Before the Commissioner, the following was pointed out : On 19.9.2017, Transitional Cenvat Credit of ₹ 79,89,56,035/- upto 30.6.2017, was Transferred as CGST. Though the Transitional Credit was as per TRAN-1 For .....

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