2018 (10) TMI 48 – PUNJAB AND HARYANA HIGH COURT – TMI – Unable to file TRAN-01 Form – transitional credit – Though credit of VAT is being shown on GST Portal, the credit not being reflected in his account – migration to GST Regime – Held that:- The Government has also issued a Circular No.39/13/2018- GST dated 3.4.2018 to approach the Redressal Committee concerned for redressal of issues relating to filing of Form TRAN-01 – the present petition is disposed off by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas, as raised in the present writ petition before the Nodal Officer within a period of five days from the date of receipt of certified copy of the order. – CWP No.24275 of 20
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Form on 31.08.2017 (Annexure P-2). Though credit of VAT is being shown on GST Portal, the credit not being reflected in his account. Being aggrieved, the petitioner also filed a complaint on 29.06.2018 with the GST Portal, which has duly been acknowledged through an email but no action has been taken so far. In such circumstances, the petitioner approached this Court for redressal of his grievance. It is also brought to the notice of this Court that Delhi High Court had disposed of similar matters by a common order dated 09.04.2018 passed in W.P.(C) 1300/2018 titled as Sare Realty Projects Private Limited Vs. Union of India & others and other connected petitions. The Government has also issued a Circular No.39/13/2018- GST dated 3.4.20
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the date of receipt of certified copy of the order. It is directed that in the event of representation being filed by the petitioner within the aforesaid period, such representation as well as the representation already filed, if any, shall be forwarded to the I.T. Redressal Committee concerned within next fifteen days after verification by the G.S.T.N and the Committee shall thereafter decide the same in terms of clause 5.4 of Circular No.39/13/2018-GST dated 3.4.2018 by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of four weeks from the date of receipt of the representation. The petitioner shall be entitled to lead any evidence to substantiate his claim before the concerned autho
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =