2023 (8) TMI 340

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....nt : Mr.T.N.C.Kaushik Additional Government Pleader ORDER The petitioner formally an Central Excise Assessee and transitted the input tax credit that was lying unutilised in its CENVAT Account under the provisions of the CENVAT Credit Rules, 2004. While filing Form TRANS-1 by mistake, the petitioner had stated the amount has under in Colum -7D instead of 7B. As a result of which, the respondent ....

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....8, order dated 22.07.2022 and 02.09.2022, has directed the respondents to allow the transitional credit. Pursuant to the aforesaid order of the Hon'ble supreme Court, the respondent has also regularised the credit worngly transitioned as a un-utilised VAT lying in the petitioner's account. 4. Pursuant to which, the respondent has passed the order dated 17.02.2023 bearing Ref No.GSTN:33AACFN2216R1....

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....e above facts and circumstances, based on the available supporting documentary evidences, the CGST credit claim of Rs. 5,04,060/- is allowed in favour of the dealer as CGST transitional credit. 5. However, while passing the above order, the respondent has not set aside the interest that was imposed on the petitioner under Section 18(3) of the TNGST Act, 2017 vide the impugned order. 6. I have co....