2021 (3) TMI 791

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....tioner : Mr.K.Suresh For the Respondents : 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 ....

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....8 to present the Form TRAN-1 manually. The petitioner 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....

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....rm to 31.03.2019. This date has since been extended to 31.03.2020 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 fu....

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....7 has generated, has defeated the very object and purpose of the enactment. Transition, 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 Off....