9911796707
TMI Blog2024 (1) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner had filed revised Tran 01 claiming CGST transitional credit - HELD THAT:- The petitioner himself has admitted that he had wrongly availed SGST Tran credit for an amount of Rs. 7,89,384/-. As per the learned Counsel for the petitioner, the petitioner had also filed revised Tran 01 and the CGST for the said amount has been sanctioned. Therefore, there are no substance in this writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against the principle of natural justice, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice; ii. to direct the 4th, 5th and 6th respondents herein to make necessary arrangements to adjust the CGST credit available to the petitioner towards the SGST; iii. to grant such other relief's as this Hon'ble Court may deem fit and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 73 (1) of the SGST Act, 2017 along with the relevant documents and summary in Form DRC - 01 was issued to the petitioner. A demand was proposed for wrongly availed SGST transitional credit. The petitioner filed reply to the Show Cause Notice but, he did not make any payment against the demand in the Show Cause Notice. Despite several opportunities granted to the petitioner, the petitioner ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartments regarding the SGST credit of Rs. 7,89,384/- utilised by him. 4. On the other hand, learned Counsel for the respondents submitted that the petitioner had filed revised Tran - 01 claiming CGST transitional credit for the said amount of Rs. 7,89,384/- for which has been sanctioned. As the petitioner had wrongly availed the SGST, he is liable to pay interest and penalty. The petitioner wan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till aggrieved by the decision in Exhibit P-10, he can file an appeal as advised in Exhibit P-10 order itself, and if such an appeal is filed within a period of fifteen days from today, the same shall be considered and decided in accordance with the law expeditiously. If the petitioner files the appeal as mentioned above, the appellate authority shall consider the appeal on merit without being inf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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