2020 (3) TMI 562

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....gh served with the notice issued by this Court, yet has chosen not to remain present before this Court either in person and through an advocate and oppose this writ-application. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant - a Proprietory concern through its Proprietor has prayed for the following reliefs: (a) be pleased to issue a writ in the nature of Certiorari or Mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioners' case and after going into the validity and legality thereof, to grant input tax credit in terms of Section 140 of CGST Act, 2017 read with Rule 117 of Central Goods ....

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....d balance of the Cenvat Credit and the Vat Credit, which was reflecting in the return for the period ending June, 2017 filed under the erstwhile laws could not be carried forward by the writ-applicant at the time of filing the Form GST TRAN1 on 20th December, 2017 due to technical glitches. 5. It is the case of the writ-applicant that he took up this issue first in point of time with the respondent no.3. It appears that the writ-applicant also forwarded a letter dated 02nd January, 2018 stating that the TRAN1 Form could not be filed within stipulated time as the GSTN 3B data was filled with incorrect details. However, there was no response at the end of the respondent no.3. 6. The learned counsel appearing for the writ-applicant would....

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....tter dated 25/02/2020. Mr. Joshi places the letter on record. The letter addressed by the Deputy State Tax Commissioner shall be kept with the record of this Court. 9. Thus, the case of the writ-applicant has already been recommended to the respondent no.5-the Nodal Officer [IT Grievance]. The recommendations at the instance of the Deputy State Tax Commissioner is positive. Now, it is for the Nodal Officer i.e.the respondent no.5 to look into the recommendations referred to above and take up the issue further with the GSTN. 10. The learned counsel appearing for the writ-applicant has brought to our notice an order No.1/2020/GST issued by the Government of India dated 7th February, 2020. The order reads thus:- F. No.CBEC20/ 06/17/20....