2024 (4) TMI 156

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... line towards payment of entry tax - section 140(1) of the State Goods and Services Tax Act r/w 117(1) of the State Goods and Services Tax Rules - HELD THAT:- The petitioner claims that certain materials placed by the petitioner during the enquiry were not considered by the Assessing Officer. The respondent also conceded the same. Therefore, the order impugned in this writ petition is set aside and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax Act (in short 'Act') r/w 117(1) of the State Goods and Services Tax Rules [in short 'Rules'], a registered person is entitled to transition credit of value added tax (VAT) and entry tax carried forward in their returns. The petitioner for the notices issued by the respondent, has submitted reply on 06.09.2021 enclosing Tran-1 documents as under:- 1. Carried Forward Credit in Rs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her submits that if the said documents are furnished to the Assessing Officer, the same will be considered afresh and thereafter, necessary orders will be passed. 5. This Court had considered the rival contentions made on either side and perused the materials placed on record. 6. The petitioner claims that certain materials placed by the petitioner during the enquiry were not considered by the Ass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X