This writ petition is disposed of with a direction to the IT Redressal Committee of GST Council to take a call on the petitioner's request for transition input tax credit in accordance with law.
Section 140 of the CGST Act, 2017---Transitional Credit -- The petitioner filed the GST TRAN-01 Form on 26.09.2017 within the period. However, the same could not be processed on the common portal. The petitioner approached GST Helpdesk and department but it yielded no results. The counsel for the respondent submitted that the petition is liable to be dismissed on account of non-joinder of necessary/proper parties. The court observed that it would be the Nodal Officer of State Tax Department and not the Central Department but is not averse in taking a call on the request of the petitioner with regard to the transition ITC.
Held that:- The Hon’ble High Court directed the IT Redressal Committee of GST Council to take a call on the petitioner’s request for transition ITC in accordance with law, after affording an opportunity of hearing, by taking into consideration the provisions of Section 140, within a period of forty five days.
This writ petition is disposed of with a direction to the IT Redressal Committee of GST Council to take a call on the petitioner's request for transition input tax credit in accordance with law.
Section 140 of the CGST Act, 2017---Transitional Credit -- The petitioner filed the GST TRAN-01 Form on 26.09.2017 within the period. However, the same could not be processed on the common portal. The petitioner approached GST Helpdesk and department but it yielded no results. The counsel for the respondent submitted that the petition is liable to be dismissed on account of non-joinder of necessary/proper parties. The court observed that it would be the Nodal Officer of State Tax Department and not the Central Department but is not averse in taking a call on the request of the petitioner with regard to the transition ITC.
Held that:- The Hon’ble High Court directed the IT Redressal Committee of GST Council to take a call on the petitioner’s request for transition ITC in accordance with law, after affording an opportunity of hearing, by taking into consideration the provisions of Section 140, within a period of forty five days.