2020 (1) TMI 1097

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..... o avail CENVAT Credit on the closing stock of input footwear - rectification of TRANS-I - respondent submits that the Nodal Officer is located in Nungambakkam namely, Principal Commissioner of GST at Nungambakkam who can decide as to whether the credit can be allowed - HELD THAT:- The petitioner is given liberty to make appropriate representation to the Nodal officer namely Principal Commissioner .....

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..... l for the respondents 1 & 3 submits that the Nodal Officer is located in Nungambakkam namely, Principal Commissioner of GST at Nungambakkam who can decide as to whether the credit can be allowed. 3. On the other hand, the learned counsel for the petitioner submits that the issue is no longer res integra and is covered by a decision of Punjab and Haryana High Court held in "Adfert Technologies Pvt .....

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