2025 (7) TMI 1621

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....2488 of 2025. The writ petition was filed by the appellant challenging an order passed by the Deputy Commissioner of Revenue, Salt Lake Charge (hereinafter referred to as „the State Tax Authority) dated 27th February, 2023, by which the transitional credit claimed by the writ petitioner was found to be inadmissible and the learned Single Bench non-suited the appellant on the ground of availability of alternate remedy before the Appellate authority and the writ petition cannot be entertained. 2. Aggrieved by the same, the appellant has preferred this appeal. 3. We have elaborately heard the learned advocates appearing for all the parties. 4. It is settled legal principle that existence of an alternate remedy is not always a ba....

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....the amount of transitional credit which may be allowed to be credited to the electronic credit ledger of the applicant and the amount which is liable for rejection, along with detailed reasons/ grounds on which the said amount is liable to be rejected. Such duly signed verification report shall be sent by the counterpart officer to the jurisdictional tax officer at the earliest, though generally not later than ten days from the date of receipt of the request from the jurisdictional officer. In case, where the adjudication or appeal proceedings in respect of TRAN-1/TRAN-2 related matter are pending/ concluded against the applicant, the counterpart officer shall categorically bring out the relevant facts in his/her verification report along w....

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.... 5.3.8 After considering the facts of the case, including verification report received from the counterpart officer, submissions made by the applicant and the comments, if any, of the counterpart officer on the same, the jurisdictional tax officer shall proceed to pass a reasoned order, preferably within a period of fifteen days from the date of personal hearing, specifying the amount of transitional credit allowed to be transferred to the electronic credit ledger of the applicant and upload a pdf copy of the said order, on the common portal for crediting the amount of allowed transitional credit to the electronic credit ledger of the applicant. In any case, such order shall be passed within a period of 90 days from 01.12.2022 i.e. up....

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.... of issuing a notice and affording an opportunity to the writ petitioner to submit their rebuttal which they have submitted on 24th February, 2023. Thereafter, without taking independent decision on the matter and without considering the grounds raised in the rebuttal by the appellant/writ petitioner, the State Tax Authority appears to have been bound over the verification report of the Central Tax Authority. 6. Therefore, the order passed by the Deputy Commissioner of Revenue, Salt Lake Charge dated 27th February, 2023, has to be held to be in violation of principle of natural justice and not in accordance with the policy guideline framed by the Central Board. Therefore, the same calls for interference and the Writ Court is well within ....