9911796707
TMI Blog2022 (9) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... o.8 shall adhere to what has been assured in his letter bearing C.No. IV(16)01/TRAN-1/TECH/CTCI/2018(Pt-I)/2661, dated 28.10.2021. It is directed that the said Authority shall comply with the directions contained in the orders of the Hon ble Supreme Court as well as this Court. Petition disposed off. - W.P.(C) No. 18674 of 2022 - - - Dated:- 25-8-2022 - JUSTICE JASWANT SINGH AND JUSTICE M.S. RAMAN Petitioner Mr. Tushar Kanti Satpathy, Advocate Opposite Parties Mr. Radheshyam Chimanka, Senior Standing Counsel for CGST Mr. Sunil Mishra, ASC for CT GST Organization ORDER 1. This matter is taken up through virtual/physical mode. 2. Alleging unreasonable action on the part of the Assistant Commissioner, GST CX, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resolve the difficulty faced. Consequently even after five years have been elapsed since the Central Goods and Services Tax Act/the Odisha Goods and Services Tax Act, 2017 (in short herein after referred to as CGST/OGST Act ) has been introduced with effect from 01.07.2017, the Petitioner is not allowed to avail the input tax credit that was to be carried forward by virtue of transitional provisions contained in Section 140 read with Rule 117 of the CGST/OGST Rules. Mr. Tushar Kanti Satapathy, counsel for the Petitioner has sought for issue of writ holding the action of the Opposite Parties illegal, arbitrary and unreasonable. Mr. Satapathy referring to order dated 22nd July, 2022 passed by the Hon ble Supreme Court of India in SLP (C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions dated 25.10.2021, 18.10.2021 and 01.10.2021 along with the Hon ble High Court of Orissa Order No.06 dated 16.09.2021 addressed to the Commissioner, GST Central Excise, CR Building, Rajaswa Vihar, Bhubaneswar on the above cited subject. As directed by the Principal Commissioner, GST Central Excise, CR Building, Rajaswa Vihar, Bhubaneswar with reference to the Hon ble High Court of Orissa Order No.06 dated 16.09.2021, the TRAN-1 application manually filed by you is hereby acknowledged by this Office for verification of genuineness of the claim. However, processing/accepting of the claim as filed by you is subject to receipt of outcome of the verdict of Apex Court in respect of Department s SLP proposed to be filed against the Order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months i.e. w.e.f. 01.09.2022 to 31.10.2022. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
