2021 (4) TMI 876

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cording to the petitioner, he is the partner of the business concern, in the name and style of M/s. Innovative Motors, situate in No. 77B1, A.R.Buildings, Thiruvananthapuram Road, Palayamkottai, Tirunelveli, engaging in sale of Yamaha motorcycles and registered with the fifth respondent, holding GSTIn.33AACF10974R1ZZ and had certain un-utilised amounts to its credit. Due to introduction and implementation of new tax regime, namely Goods and Service Tax on 01.07.2017, the credits as aforesaid were liable to be transitioned and carried forward, for which purpose a Form in TRAN-1 and 2, was to be uploaded in the portal of the Department. The last date stipulated as per Rule 117 of the Central Goods and Service Tax Rules, 2017 (CGST Rules) was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with effect from 28.12.2017 and hence the petitioner is not entitled to avail the input tax credit and this Writ Petition is liable to be dismissed. 5.Heard the learned counsel appearing for the petitioner and the learned Panel counsel appearing for the respondents. 6.On perusal of records, it is to be noted that 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. It is thus clear that the officials of the Department of Goods and Service Tax were well aware of the existence of such glitches. Notwithstanding this, at paragraph 5, the Board p....