2020 (8) TMI 209

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.... HC (Judgement / Order / Decisions)<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 unuti....

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....filing regular monthly returns, but has 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 tech....

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....s follows: &#39;[(1A) Notwithstanding anything 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 difficultie....

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....ion is subject to verification and assessment by an Assessing 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 In....