2024 (9) TMI 1473

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....Goods and Services Tax Network through its Chairman Delhi<br>GST<br>2024 (9) TMI 1473 - PATNA HIGH COURT - 2024 (90) G.S.T.L. 211 (Pat.)<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 28-8-2024<br>Civil Writ Jurisdiction Case No. 3255 of 2022 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitione: Mr.Ranjan Kumar Sinha, Advoca....

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....ess of trading of Greases and Lubricants, was registered under the CGST Act after it came into force on 01.07.2017 as per Annexure-1. The petitioner has also quoted Section 140 which provides for transitional arrangements for the Input Tax Credit. The rules have prescribed uploading of the details of the Input Tax Credit available under the VAT regime in Form GST TRAN-1. The petitioner had a trans....

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....er has filed the above writ petition on 24.02.2022. 3. Learned Counsel for the petitioner contends that the non-uploading of the Form cannot restrict the Input Tax claim validly permissible under the CGST Act. It is also submitted that the writ petition was pending all these years. 4. The learned Government Advocate has relied on a decision of this Court in CWJC No. 172 of 2024 (M/s Graphite....

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....ances' held so in Paragraph 15:- "15. Sub-section (a) of Section 18 is the enabling provision, which benefit is reflected in the Transitional Provisions under Section 140, permitting a business registered under the VAT provisions; in which regime too there existed ITC, to carry forward that credit to be availed as set off under the GST regime for the inputs held in stock; whether it be in....