2022 (9) TMI 1042

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr. A. S. Tripathi for the petitioners and learned advocate Mr. Priyank Lodha for the respondent upon service of copy of the petition in advance. 2. The petitioner No.1 is partnership firm and the petitioner No.2 is partner. The firm is engaged in the business of manufacturing of items of Brass and is registered under the Cent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts to permit the petitioners to again file manually the TRAN-1 for declaring and transferring Cenvate credit of the aforesaid amount as Inpute Tax Credit (ITC) to the petitioners' electronic credit ledger. 3.2 The third prayer in the further alternative is to direct the respondents in terms of circular No. 39/13/2018 - GST dated 3.4.2018 as well as order No. 1/2020 GST dated 7.2.2020 to facili....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the authorities to allow carry forward of the Cenvat credit through TRAN-1 and raising such grievance last of the several letters was letter dated 12.3.2020. Thereafter, the present petition with the prayers aforesaid came to be filed. 5. Learned advocates appearing for the respective parties are ad idem that the issue involved and required to be addressed in this petition, has been answered....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting ap....