9911796707
TMI Blog2022 (11) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer of credit - Rule 41 A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The time is still available, since the new registration certificate is on 21.06.2022 and the petitioner had attempted to file on 20.07.2022 and the period of limitation would be over the next day only. But the petitioner could not file the said form within 30 days because the portal did not allow the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its credit of Rs.72,44,300/- as permitted by Rule 41 A of the Central Goods and Services Tax Rules, 2017. 2. The petitioner is running Surgical Cotton Mills Limited and a Registered Assessee under the Goods and Service Tax Act with Identification No.('GSTN') 33AAACT4380D1ZX. The contention of the petitioner is that until August 2021, the petitioner had ten registered additional places o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner attempted to file GST ITC-02 for transferring the ITC of Rs.72,44,300/- to the new registration in proportion to the value of assets. However, GST portal did not permit the filing of the said form as the file option was disabled and a message was displayed, which reads as under: Declaration for transfer of ITC pursuant to registration under Sub-Section (2) of Section 25 can be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandra Sekhar, Learned Counsel for the petitioner, Mr.N.Dilip Kumar, Learned Senior Standing Counsel, Assisted by K.Prabu, Learmed Junior Standing Counsel for the Respondent and perused the materials on record. 7. After hearing the rival submissions, it is seen that the time is still available, since the new registration certificate is on 21.06.2022 and the petitioner had attempted to file on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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