9911796707
TMI Blog2024 (8) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... her credit is not permissible - A reading of this provision would make it clear that this provision stipulates that if a request made, under TRAN-I/TRAN-2, in the earlier period had been rejected, the same cannot be reiterated under the second chance given by the Hon ble Supreme Court. In such circumstances the only option available to the person making such an application is to file an appeal against the earlier order of rejection of transition. In the present case, the rejection order was passed under the CENVAT regime itself and it is not an order of rejection of TRAN-1/TRAN-2. In the event, the impugned order dated 27.02.2023 in DIN3718012392140 and DIN3718012314992 is set aside, remanding the matter back to the Deputy Commissioner to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Commissioner, Central Tax and Customs (Appeals), Guntur. Both these appeals were rejected by the Commissioner, by way of two orders dated 16.04.2019. The petitioner states that these appeals had been rejected on grounds of delay in filing the appeals. 3. In a parallel development, the GST regime was introduced on 01.07.2017. As part of the transitional provisions, manufacturers/dealers having CENVAT credit were permitted to transition the said credit to the GST regime by filing a form known as Form TRAN-I. The petitioner herein had utilized that benefit and had transitioned the CENVAT credit available in the account of the petitioner to the GST regime, except to the extent of the disputed refund amounts mentioned above. 4. Various man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: 4.7. It is clarified that those registered persons, who had successfully filed TRAN-1/TRAN-2 earlier, and who do not require to make any revision in the same, are not required to file/revise TRAN-1/TRAN-2 during this period from 01.10.2022 to 30.11.2022. In this context, it may further be noted that in such cases where the credit availed by the registered person on the basis of FORM GST TRAN-1/TRAN-2 filed earlier, has either wholly or partly been rejected by the proper officer, the appropriate remedy in such cases is to prefer an appeal against the said order or to pursue alternative remedies available as per law. Where the adjudication/appeal proceeding in such cases is pending, the appropriate course would be to pursue the said adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. In the event, the impugned order dated 27.02.2023 in DIN3718012392140 and DIN3718012314992 is set aside, remanding the matter back to the Deputy Commissioner to consider the matter afresh. Needless to say, the Deputy Commissioner shall give adequate opportunity to the petitioner to set out its case and also to reply to any issues raised by the Deputy Commissioner. The exercise of considering and passing orders on the TRAN-1 and TRAN-2 Form filed by the petitioner shall be completed expeditiously and at any rate within four (4) months from the date of receipt of this order. 12. Accordingly, this Writ Petition is allowed. There shall be no order as to costs. 13. As a sequel, pending miscellaneous petitions, if any, shall stand closed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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