2019 (1) TMI 1582

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....Ms.Nahamaya Chatterjee, Advs. Mr. Monish Panda & Mr. Mrinal Bharat, Advs. Mr. Nikhil Goel & Mr. Gurpreet Hora, Advs. for UOI. Mr. Amit Bansal, Sr. Std. Counsel with Ms. Seema Dolo, Adv. For The Respondent. ORDER 1. At the outset, it was submitted that the petitioners have filed the TRAN-1 in this case. Electronic credit ledger account is submitted only yesterday. Learned counsel for th....

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....st July107 has to be done on or before 20th October 2018 in view of Section 16(4) of the Act. Thus, it is likely that the Petitioners may be deprived on the facility of the input tax credit available with it on 1st July 2017, if the same is not taken before 20th October 2018. It is to be noted that the Respondents have extended the time to the file TRANS-1 and TRANS-2, but no such extension has be....

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.... of Section 25(4) of the Act each registered location/branch is a distinct person. Therefore, on the above basis of being distinct persons under the Act, they have in cases of Delhi locations and Karnataka location (as informed by Shri. Nankani, the learned Senior Counsel), the Petitioner has filed separate Petitions. Moreover, the Commissioners at separate locations/branches (except Mumbai) are n....