2024 (2) TMI 1457

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..... the petitioner to manually file an appeal against the impugned order in Ext.P8 within a period of fifteen days from today. If such an appeal is filed, the same shall be considered in accordance with the law expeditiously, without going into the question of limitation. The Appellate Authority shall verify from the State Tax Officer whether the petitioner is entitled to transitional credit of SGST o .....

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..... rned Counsel for the petitioner submits that the petitioner had approached this Court against the impugned order as there was no device in the prescribed form for filing the appeal in respect of the denial of transitional credit before the issuance of Circular dated 31.07.2023. Circular No.29/2023-Central Tax dated 31.07.2023 specifically provides that the appeal can be filed manually. 3. Mr P R S .....

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