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TMI Blog2023 (11) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... of thirty days an assessee can claim the transitional credit of input tax within another thirty days on an order passed by the Commissioner. Unless the order is passed by the Commissioner extending the period of limitation up to sixty days or less than, an assessee cannot claim the input tax credit in respect of the inward supply taken before 01.07.2017 - In the present case, the petitioner claimed input tax credit in his return after the initial period of thirty days expired, but without any order from the Commissioner extending the period of limitation beyond thirty days. It is not found that the Commissioner has committed any error of law or jurisdiction in rejecting the application which has been filed belatedly after five years fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered person shall be entitled to take, in his electronic credit ledger, credit of eligible duties and taxes in respect of inputs or input services received on or after the appointed day but the duty or tax in respect of which has been paid by the supplier under the existing law, within such time and in such manner as may be prescribed, subject to the condition that the invoice or any other duty or tax paying document of the same was recorded in the books of account of such person within a period of thirty days from the appointed day: Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days: Provided further that said regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of TRAN 1 return, for which no cause has been provided. Also, the application has been filed consequent to finding of irregularity in the SSCA on Transitional Credits by the C AG. As such, the application filed by you under Section 140 (5) of the CGST Act, 2017 is rejected. 4. I do not find that the Commissioner has committed any error of law or jurisdiction in rejecting the application which has been filed belatedly after five years from the prescribed date. As the limitation period was not extended, the petitioner has been denied the benefit of transitional credit in respect of input tax vide Exhibit P-5 order in original dated 13.03.2023. 5. In view thereof, I do not find much substance to entertain this writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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