2021 (7) TMI 909

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n account of non-joinder of necessary/proper parties - Section 140 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The writ petition is disposed off with a direction to the IT Redressal Committee of GST Council to take a call on the petitioner's request for transition input tax credit in accordance with law, after affording an opportunity of hearing, by taking into consideration .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Service Tax regime (GST), obtained registration under the Central Goods and Service Tax Act, 2017 as well as under the Kerala State Goods and Service Tax Act, 2017 had been filing returns. For carrying on the activity, was entitled to a transition 'unutilised input tax credit' in its CENVAT Credit Ledger as on 30.06.2017 to its Electronic Credit Ledger in terms of the provisions of Section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to be dismissed on account of non-joinder of necessary/proper parties. It would be the Nodal Officer of State Tax Department and not the Central Department; but is not averse in taking a call on the request of the petitioner with regard to the transition Input Tax Credit, in accordance with law. 5. Without commenting on the merit of the matter, I dispose of the writ petition with a direction t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X