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TMI Blog2022 (12) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... to GST regime, the dealer in the case on hand, has opted for the former not the latter. The common portal giving dealer the option for choosing former or latter also is now active till 2024. In such circumstances, the dealer cannot be compelled to opt for one of the two i.e., refund or carrying forward the ITC to GST regime. It is after all an option given to the dealer. In the case on hand, the case of writ petitioner dealer stands buttressed by the provisional refund order made by the same sole respondent and issue of what is referred to as 'FORM-P' clearly quantified the entitlement of writ petitioner at Rs.13,36,741/-. This Court has no difficulty in coming to the conclusion that the impugned notice has been erroneously issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter travelled to Hon'ble Supreme Court vide Filco Trade case [Union of India and another Vs. Filco Trade Centre Pvt. Ltd., and another {MANU/SCOR/64133/2022}] and Hon'ble Supreme Court in and by an order dated 22.07.2022 made in Special Leave to Appeal C.Nos.32709/2018 32710 of 2018 directed the Department to open a common portal for availing transitional credit through TRAN-1 and TRAN-2 for two months i.e., with effect from 01.09.2022 to 31.10.2022; that this Court is informed that this now stands extended upto 2024; that the writ petitioner's request for refund was processed and the respondent has made an 'order dated 06.10.2022 bearing reference TIN No.33291026289/2017-18' [hereinafter 'provisional re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er having heard both sides . 7. It is clear from the narrative thus far that the dealer has two options i.e., refund or carrying forward the ITC to GST regime, the dealer in the case on hand, has opted for the former not the latter. The common portal giving dealer the option for choosing former or latter also is now active till 2024. In such circumstances, the dealer cannot be compelled to opt for one of the two i.e., refund or carrying forward the ITC to GST regime. It is after all an option given to the dealer. In the case on hand, the case of writ petitioner dealer stands buttressed by the provisional refund order made by the same sole respondent and issue of what is referred to as 'FORM-P' clearly quantified the entitlement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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