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TMI Blog2021 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... cates R-2,3 & 4. JUDGMENT SANJEEV NARULA, J. 1. The present petition was heard along with the other batch of petitions relating to disputes and issues pertaining to filing of form GST TRAN-1 (hereinafter "TRAN-1 Form"). However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing filing of the TRAN-1 Form and has also raised the issue with the GST Authorities, but the same has not been resolved. 4. We have gone through the communications annexed with the petition. Petitioner has been shunted from one office to another, yet regrettably its grievance has not been addressed. Despite providing copies of proof of having filed the TRAN-1 Form, the Respondents have not taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar to post. The Court held as under: - "12 ........... the Assessee to run from pillar to post, against the clear intention of the Government to allow credit of the un-utilized input credit under the earlier tax regime and the input service tax and excise duty to be set off under the new GST regime, to which a switch over was made with a big aplomb on 1.7.2017 by the Central Government." 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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