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TMI Blog2022 (7) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : Mr. Salona Mittal, Advocate For the Respondents : Mr. P.A.S. Pati, Advocate ORDER Heard learned counsel for the parties. 2. Petitioner is engaged in the business of manufacturing steel angles, channels, bars and rods and is registered under the GST Act. In course of business, it used to engage in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Associates 30.06.2017 AA/013/2017- 2018 Rs.2,18,042 In respect of these three invoices, the service tax was to be paid by the petitioner as a recipient through reverse charge mechanism. The payment of service tax against these three invoices were made on 12.08.2017. The Superintendent, C.G.S.T. & CX, Adityapur - II Range, however, disallowed the credit on account of delay of one day in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Credit of Rs.1,74,469/- as being without jurisdiction. 3. Learned counsel for the petitioner has referred to Section 140 Sub section (5) and submitted that there is no availment of Transitional Credit before payment of service tax. Filing of TRAN-1 before payment of tax when there has been no availment of Input Tax Credit is only a technical defect. The Commissioner, C.G.S.T. & CX, Jamshedpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition is premature as no proceeding for wrongful availment of Input Tax Credit has been initiated against him. The Commissioner, C.G.S.T. has only incidentally mentioned the transition of Input Tax Credit to the tune of Rs.1,74,469/-, being claimed by the petitioner through TRAN-1 without tax being paid, as is the requirement under Section 140 (5) of the Act. However, learned counsel for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended period of 30 days beyond 1st July, 2017, i.e. 31st July, 2017. The Commissioner, C.G.S.T., in fact, has admitted valid Transitional Credit of Rs. 1,73,989/-, but, in the absence of any proceeding contemplated under relevant provisions of the C.G.S.T. Act, the observations relating to disallowance of remaining amount of Transitional Cenvat Credit of Rs. 1,74,469/- against tax paid on 12th Au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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