9911796707
TMI Blog2022 (7) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of Transitional Credit to the tune of Rs.1,74,469/- is only incidental to the main subject of condonation of delay being considered by him in respect of entries in the books of account to be made up to the extended 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 August, 2017 was uncalled for. This could not prejudice the case of the petitioner in case a fresh proceeding is initiated on that ground. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.06.2017 NS/ 016 Rs. 5,29,213 3. M/s. Adarsh 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 recording the invoices in his books of account vide letter dated 12th February, 2020, which is impugned herein. On his rectification application, the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, as per Annexure-9 to the supplementary Affidavit dated 17th February, 2022. Therefore, he has sought quashing of that part of the order dated 31 March, 2021, whereby the Transitional Credit of Rs.1,74,469/- has been disallowed. 4. Learned counsel for the respondent - C.G.S.T. Mr. P.A.S. Pati, has, at the outset, submitted that the writ petition 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 respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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