2022 (4) TMI 1023

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..... 17 and 'Tax Credit' in the Trans-I form covers the credits available in PLA account for necessary credit under the Central Goods and Service Tax Act, 2017 - HELD THAT:- Without commenting anything on merits of the claim of the petitioner, since the petitioner is willing to pursue his application for refund before the competent authority, writ petition is disposed of. Petition disposed .....

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..... , 1944; (b) holding and declaring that the words 'cenvat credit so mentioned under Section 140 of the Central Goods and Service Tax Act, 2017 and Tax Credit in the Trans-I form covers the credits available in PLA account for necessary credit under the Central Goods and Service Tax Act, 2017; (c) quashing/setting aside the letter dated 12/14.12.2018 (Annexure-3) issued under the sig .....

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..... or the Respondents while referring to para-14 of the counter affidavit, submits that the writ petitioner could have filed a refund application which could be considered in accordance with law. However, transitional provisions under the Act does not allow carry forward of Cenvat Credit to the Electronic Credit Ledger. 4. Learned counsel for the writ petitioner, after some argument, seeks permiss .....

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