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TMI Blog2023 (11) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 - WRIT PETITION NO. 102048 OF 2023 (T-RES) - - - GST - Entitlement to CENVAT Credit - case of petitioner is that he made a claim under column 7(d) inadvertently, instead of making a TRAN-1 claim under column 7(b) - HELD THAT:- The petitioner makes claim that he ought to have filed returns under by making a claim under Column 7(b) and erroneously he made a claim under Column 7(d). Since the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. 2. The petitioner is assailing the order dated 20.02.2023 passed by respondent No.1-Superintendent of Central Excise, Gadag and has also sought a direction against respondent No.1 to consider the reply dated 13.02.2023. 3. The petitioner is a partnership firm registered under the Goods and Services Tax Act, 2017. The petitioner is engaged in supply of goods coming under the Chapter 843 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to CENVAT credit. 5. It is the case of the petitioner that he made a claim under column 7(d) inadvertently, instead of making a TRAN-1 claim under column 7(b) . The petitioner however submits that error is inadvertent and he has the documents to support his claim for necessary credit under the Head 7(b) . 6. Learned counsel for the respondents would submit that the impugned order is available un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ward the petitioner s application to the concerned authority and directed the concerned authority to verify the correctness of the claim made and it further directed that if satisfied with respect to the claim, the authority shall grant the relief sought in the writ petition. 9. This Court has also perused the records in the case. The petitioner makes claim that he ought to have filed returns unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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