9911796707
TMI Blog2023 (10) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act, 2017 - amount not reflected in their electronic credit ledger in the portal, though the credit was allowed u/s 140 of CGST Act - HELD THAT:- Based on the verification report received from the Superintendent of CGST and Central Excise, Thandalam Range, No.42, Trunk Road, Poonamallee, Chennai 600 056 Range Office report vide letter O.C.No.42/2023, dated 23.02.2023 the claim of Rs. 96,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit transitioned under Section 140 of the CGST Act, 2017 was allowed by the respondents. Order dated 17.07.2023, has been separately impugned in a connected Writ Petition in W.P.No.28039 of 2023. 3. The case of the petitioner is that although the respondents have allowed the above credit under Section 140 of the CGST Act, 2017, the amount is not reflected in their electronic credit ledger in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exercise shall be carried out as expeditiously as possible. 6. A verification report appears to have been sent by the Superintendent of CGST, Thandalam Range, Poonamallee to the STO, Poonamallee, the respondent herein. The respondent has passed the impugned order dated 17.07.2023, without granting any personal hearing and has rejected the transitioned credit claimed by the petitioner except to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Return. Further, under table 7(a)(7A) of the revised TRAN-1 Return, the eligible ITC is NIL. Further, it is also informed that the taxpayer have filed W.P.Nos.8567, 8568 and 8569 of 2019 before the Hon'ble High Court of Madras for allowing them to take credit on closing stock on 01.07.2017 in respect of goods purchased/imported prior to June, 2016. The case is still pending before the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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