The petitioner had approached this court previously by filing writ petition contending that the credit it was entitled to, was not granted. The respondent shall ensure that the concerned Assistant Commissioner or appropriate Adjudicating Authority, completes the proceedings in this regard and passes a reasoned order.
Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner sought relief contending that the credit it was entitled to, was not granted. The court vide its earlier order 01.06.2018 directed the concerned officer to consider the representation. By letter dated 05.06.2018, the respondent rejected the representation on the ground that liabilities arising on account of interest and penalties cannot be adjusted from input Cenvat credit. It is contended that without a formal order, mere rejection cannot be appealed. The respondent counsel stated that a formal order examining the petitioner’s contentions on the merit and adducing reasons would be made.
Held that:- The Hon’ble High Court directed the respondent to decide the representations/letters by way of a reasoned order in accordance with law within four weeks.
The petitioner had approached this court previously by filing writ petition contending that the credit it was entitled to, was not granted. The respondent shall ensure that the concerned Assistant Commissioner or appropriate Adjudicating Authority, completes the proceedings in this regard and passes a reasoned order.
Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner sought relief contending that the credit it was entitled to, was not granted. The court vide its earlier order 01.06.2018 directed the concerned officer to consider the representation. By letter dated 05.06.2018, the respondent rejected the representation on the ground that liabilities arising on account of interest and penalties cannot be adjusted from input Cenvat credit. It is contended that without a formal order, mere rejection cannot be appealed. The respondent counsel stated that a formal order examining the petitioner’s contentions on the merit and adducing reasons would be made.
Held that:- The Hon’ble High Court directed the respondent to decide the representations/letters by way of a reasoned order in accordance with law within four weeks.