2022 (2) TMI 996

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....5213 of 2020 - -<br>GST<br>Honourable Mr.Justice C.Saravanan For the Petitioner (In both W.Ps) : Mr.T.Saravanan For the Respondents (In both W.Ps) : Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER The case of the petitioner is that the petitioner had attempted to transition the input tax credit on 28.08.2017 by uploading the TRAN-I. However, the petitioner encountered difficulties due to ....

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....It is submitted that the petitioner&#39;s representation dated 26.11.2019 has not been disposed. 4.The learned counsel for the respondent on the other hand submits that there is no scope for maintaining the TRAN-I and therefore this writ petition is devoid of merits. 5.Heard the learned counsel for the petitioner and the learned counsel for the respondents. 6.The amount which is to be transitio....

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....ral Excise, Central Board of Excise and Customs, Principal Commissioner Vs. M/s.Bharat Electronics Limited vide order dated 18.11.2021 has granted relief to the dealers who have transitioned credit under the provisions of the GST enactments. Therefore, the learned Single Judge vide order dated 21.06.2021 in W.P.No.2937 of 2019. The Hon&#39;ble Division Bench upheld the order granted relief to the ....