2020 (11) TMI 574

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....r the Respondent : A.S.G.I.,Ashok Singh ORDER 1. Heard Sri Ambarish Chatterjee holding brief of Sri Pranjal Shukla, learned counsel for the petitioner, Sri Ashok Singh, learned counsel for the respondent nos. 4, 5 & 7 and Sri C.B. Tripathi, learned Special Counsel for respondent no.6. 2. None appears for respondent nos. 1, 2 and 3 although notice has been duly served upon the Additional Solicit....

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.... made till midnight of 27.12.2017 but the entire attempts resulted in a futile exercise. 4. We find that Rule 117 of the CGST Rules, 2017 and the parameteria provisions of the U.P. GST Rules provides for carry forward of tax or duty credit under any existing laws or on goods held in stock on the appointed day. The appointed day under the GST regime was 01.07.2017. 5. Rule 117 (1) and (1A) provid....

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....uts have been received from an Export Oriented Unit or a unit located in Electronic Hardware Technology Park, the credit shall be allowed to the extent as provided in sub-rule (7) of rule 3 of the CENVAT Credit Rules, 2004: (1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electroni....