2024 (1) TMI 1359

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....24<br>WP(C) NO. 3704 OF 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER: ADVS. SRI. AJI V. DEV SRI. ALAN PRIYADARSHI DEV SRI. S. SAJEEVAN FOR THE RESPONDENTS: ADV SRI. R. HARISHANKAR SMT. RESHMITA RAMACHANDRAN - GP JUDGMENT 1. The present writ petition has been filed by the petitioner impugning the order dated 30.10.2023 whereby the petitioner's claim fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TRAN - 1 and TRAN - 2 forms and there being no provision in GSTR - 3B to correct it, the petitioner could not file thereafter Form 66 to claim the trans credit. 3. Petitioner had filed TRAN - 2 Form for the financial year 2017- 18. the petitioner had admitted the irregularity, however, he could not rectify the irregularity till the order came to be passed. Section 140 (3) of the CGST Act read wit....