2019 (10) TMI 450

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....itioner in both W.P.s : Mr.J.Shankar Raman For the Respondent in both W.P.s : Mr.K.S.Ramaswamy Central Government Standing Counsel COMMON ORDER These writ petitions are filed challenging the orders of the second respondent dated 22.03.2019 and 24.08.2018, rejecting the request of the petitioner for filing TRAN-1 to avail the Input Tax Credit and consequently, directing the respondents to ....

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.... TRAN-1 Form has been filed as early as on 28.05.2018. Though this was filed before the Nodal Officer, Chennai, it appears to have been transferred to the Nodal Officer, Coimbatore, being the appropriate authority to consider the case of the petitioner. The impugned order dated 22.03.2019 has been passed by the 2nd respondent without hearing the petitioner and by way of a cryptic and non speaking ....

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....reto with an advance copy served on the other side." 3. Thereafter, the matter is taken up for further hearing today, after few adjournments in between. 4. The learned Central Government Standing Counsel appearing for the second respondent produced a copy of the record of hearing dated 24.04.2019 recorded by the Commissioner. 5. It is stated at Paragraph No.7 therein, that the Assessee&#3....

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....mmissioner of CGST, Chennai North) for necessary further action, it is for the petitioner to approach the said authority and pursue the matter further so as to enable him to pass appropriate orders. Needless to say that the impugned denial is only because of the reason that the time for filing TRAN-1 had lapsed and since that issue is sought to be resolved before GSTN, I find that any of the order....