Procedural Pathway Opened: GST Credit Dispute Moves Forward with Conditional Affidavit Exchange and Evidence Submission HC granted liberty to mention the case after affidavit exchange. Petitioner's TRAN-1 credit dispute remained unresolved. Court directed respondents to ...
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Procedural Pathway Opened: GST Credit Dispute Moves Forward with Conditional Affidavit Exchange and Evidence Submission
HC granted liberty to mention the case after affidavit exchange. Petitioner's TRAN-1 credit dispute remained unresolved. Court directed respondents to file affidavit-in-opposition within four weeks post-annual vacation, with potential reply to follow within three weeks, deferring final determination pending additional documentary evidence.
The Calcutta High Court, presided over by Justice Raja Basu Chowdhury, considered a writ petition filed by the petitioner seeking a direction for the respondents to allow TRAN-1 credit. The petitioner also contested the order dated February 7, 2023, which denied the TRAN-1 credit request. After hearing arguments from both sides, the court determined that the matter could not be resolved without affidavits. Consequently, the court instructed that an affidavit-in-opposition be filed within four weeks after the annual vacation, with a reply, if any, to be filed within three weeks thereafter. The court granted liberty to mention the case for inclusion in the list after the affidavit exchange period concludes.
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