2021 (3) TMI 791

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....ondents : Mrs.J.Padmavathi Devi Special Government Pleader ORDER Heard the learned counsel on either side. 2.The petitioner had registered herself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act. 3.The case of the petitioner is that Section 140(3) of t....

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....etitioner also submitted representation in this regard. The petitioner had also taken a screen shot of the attempt to upload the Form TRAN-1 on 27.03.2019. Since there has been no response, the present writ petition came to be filed. 5.The stand of the Special Government Pleader is that the petitioner had already missed the bus and that, therefore, no relief can be granted in this writ proceeding....

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....20 by Notification issued by the Central Board of Excise Customs bearing No.02/2020. Rule 117(1A) reads as follows: '[(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 pe....

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....ition, by itself, does not vest any right in the assessee. It is only utilisation of credit that does, and such utilisation 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....