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2021 (3) TMI 951

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..... eeking direction to respondents to make arrangements for reflecting their electronic credit ledger relating to the petitioner - HELD THAT:- It is not in dispute that on coming into force of GST regime, the CENVAT regime came to an end. It also cannot be disputed that assessee registered as dealer under the CENVAT resume can claim credit in the GST resume. It is but required for the respondent to .....

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..... e, Advocate) Respondents (By Sri. Sudhirsingh. R. Vijayapur, ASGI for R1; By Smt. Archana. P. Tiwari, Advocate for R2 and 3; By Sri. Mallikarjun Sahukar, HCGP for R4 to 7) ORDER 1. Sri. Mallikarjun Sahukar, learned High Court Government Pleader accepts notice for respondent Nos.4, 5, 6, 7. Sri. Sudhirsingh. R. Vijapur, learned ASGI for respondent No.1. Smt. Archana. P. Tiwari, .....

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..... te was issued to the petitioner. The petitioner was making the payment of necessary Taxes under the KVAT Act, 2003, until coming into force of the Central Goods and Services Tax Act, 2017 which came into force on 01.07.2017. The petitioner was permitted to carry forward, the Central Credit under the CENVAT Regime to the CGST regime by claiming electronic credit by necessary form TRAN-1. In the pre .....

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..... nt Commissioner of Commercial Taxes, Raichur on 18.06.2020 to the Commissioner of Commercial Taxes of Bengaluru and Joint Commissioner, Commercial Taxes, Kalaburagi. However, no action was taken thereon. 6. It is not in dispute that on coming into force of GST regime, the CENVAT regime came to an end. It also cannot be disputed that assessee registered as dealer under the CENVAT resume can clai .....

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..... er for the purpose of consideration of grant of such credit, by considering the representation and grievance submitted by petitioner at Anenxure-E series within a period of eight weeks from the date of receipt of certified copy of this order. The petitioner is also at liberty to furnish a certified copy of the order. With the above observation, the writ petition stands disposed of. - - TaxTMI .....

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