2023 (11) TMI 1013

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....der / Decisions)<br>Dated:- 3-11-2023<br>WRIT PETITION NO. 102048 OF 2023 (T-RES) - -<br>GST<br>THE HON&#39;BLE MR JUSTICE ANANT RAMANATH HEGDE FOR THE PETITIONER : BY SRI. H R KAMBIYAVAR, ADVOCATE FOR THE RESPONDENTS : BY SRI.SHIVARAJ S BALLOLI, ADVOCATE FOR R1 TO R3; SRI.SHIVAPRABHU HIREMATH, AGA FOR R4 ORDER 1. Heard learned counsel appearing for the petitioner and the learned couns....

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....or Rs.6,18,796/-. Pursuant to the reply, hearing was fixed on 24.01.2023. Petitioner further claims that he has produced additional documents in support of his defence. Thereafter respondent No.1 issued one more notice dated 06.02.2023 on the premise that the petitioner has filed TRAN-1 claim under Table 7(d) in terms of Rule 117(4) of Central Goods and Services Tax Rules, 2017 and took a view tha....

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....ioner and if the claim is found to be supported by materials, to grant necessary relief as available under law. This Court has perused the aforementioned judgment. 8. From the aforementioned judgment, in W.P.(MD) No.15531/2020 and W.M.P.(M.D.) NO.13042/2020, it can be noticed that in the said case, the claim was made under Column 7(d) of the Form instead of 7(a) and while allowing the writ peti....

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....consider the claim of the petitioner under Column 7(b) of CGST Rules, 2017, if there are supporting documents to make claim under Column 7(b). If the claim is established then the consequential relief should follow. 11. With the above observations, petition is disposed of. 12. It is made clear that this Court has not expressed any opinion on the merits of the claim of the petitioner. The aut....