2021 (11) TMI 272

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..... return - Section 140 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Counsel for the petitioner states that the petitioner has already sent a representation dated 19.3.2020 (Annexure P-8) to the concerned Commissioner and that he would be satisfied at this stage if in the first instance a direction is issued to respondent No.5 to decide the same by passing a speaking order there wit .....

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..... r accepting transitional Input Tax Credit claimed through GSTR 3B return in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of the Central Goods and Service Tax Act, 2017 ('the CGST Act') read with Section 140 of the State Goods and Service Tax Act, 2017 (`the SGST Act') in order to claim the unreceived credit of ₹ 2,77,141/-. 2. .....

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