2024 (9) TMI 1724 - HC - GST

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 ... Direction upon the respondents to allow TRAN-1 credit to the petitioner - rejection of petitioner’s prayer for TRAN-1 credit - HELD THAT:- This writ petition cannot be decided without calling for affidavits. Accordingly, let affidavit-in-opposition to the present writ petition be filed within four weeks after the annual vacation. Reply thereto, if any, be filed within three weeks thereafter. Liberty to mention for inclusion in the list after expiry of the period for exchange of affidavits. 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.