2020 (8) TMI 209

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....T - HC<br>Dated:- 14-2-2020<br>W. P. No. 3328 of 2020 - -<br>GST<br>Dr. Justice Anita Sumanth For the Petitioner : Mr.Hari Radhakrishnan For the Respondents : Mr.K.S.Ramasamy Junior Panel Counsel ORDER The petitioner was registered under the erstwhile Service Tax/Value Added Tax (in short &#39;VAT&#39;)/Central Sales Tax (CST) regimes and had certain unutilised amounts to its credit. With the ....

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....been unable to seek the benefit of carry forward credit, since TRAN-1 form was not uploaded in time. On 03.04.2018, the Central Board of Indirect Taxes and Customs issued a Circular bearing No.39/13/2018-GST in F.No.267/7/2018-CX.8 dealing with the subject of setting up of an IT Grievance Redressal Mechanism to address the grievances of assessees facing technical glitches on GST Portal. It is thus....

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....ng contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Cou....

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....sing Officer. It is thus vital that the distinction between transition of a credit and utilisation of such credit after verification by an Officer is taken note of in the proper perspective. 7. In fine, I allow this Writ Petition, drawing support from the following three decisions:- i) Adfert Technologies Pvt. Ltd. V. Union of India (CWP No.30949 of 2018 (O&M) dated 04.11.2019 of the Punjab and....