Petitioner Granted Amendment to Pleadings for GST Credit

The court allowed the petitioner to amend pleadings immediately. The petitioner was allocated to State Tax Authorities under the GST regime, with concerns raised about addressing issues with the proper officer. The petitioner intended to seek credit under Form-GST TRAN-1 from both State and Central Tax Authorities. Newly added respondents were served notice returnable on 30.1.2019, with direct service permitted on the same day.

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Issues:
1. Amendment of pleadings
2. Allocation of petitioner under GST regime
3. Credit of central excise and duty under Form-GST TRAN-1
4. Notice to newly added respondents

Amendment of Pleadings:
The learned advocate for the petitioner tendered a draft amendment, which was allowed by the court. The court directed that the amendment should be carried out immediately.

Allocation of Petitioner under GST Regime:
The affidavit-in-reply filed on behalf of the respondent Nos. 1, 3, and 4 mentioned that the petitioner is allocated to the State Tax Authorities under the GST regime. Despite falling under the jurisdiction of the State Tax Authorities, the Nodal Officer of respondent No.3 forwarded the petitioner's technical glitches issue to GSTN authorities. The court raised concerns about whether the petitioner had raised this issue with the proper officer of the State Authorities. The petitioner's advocate indicated the intention to apply for credit of central excise and duty under Form-GST TRAN-1 with both State Tax Authorities and Central Tax Authorities.

Credit of Central Excise and Duty under Form-GST TRAN-1:
The petitioner's advocate expressed the intention to seek credit of central excise and duty under Form-GST TRAN-1 from both the State Tax Authorities and the Central Tax Authorities. This issue was highlighted during the proceedings.

Notice to Newly Added Respondents:
The court issued a notice to the newly added respondent Nos. 6 and 7, returnable on 30.1.2019. The learned Assistant Government Pleader was directed to take instructions in the matter, and direct service was permitted on the same day.

This summary provides a detailed analysis of the judgment, covering all the issues involved in the case before the Gujarat High Court.

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