2018 (10) TMI 593 – CALCUTTA HIGH COURT – TMI – Adjustment of CENVAT credit granted to the petitioner – migration to GST regime – Held that:- Interest of justice would be sub-served by permitting the petitioner to apply before the Nodal Officer as identified in this order – petition disposed off. – W.P. No.16274(W) of 2018 Dated:- 7-9-2018 – Debangsu Basak, J. Mr. Sandip Choraria, Mr. Shovan Ghosh, Mr. Akshat Agarwal …. For the petitioner. Mr. Kaushik Chanda, Mr. Dibashis Basu, Mr. Tapan Bhanja … for Union of India. Mr. Abhratosh Majumder, ld. Addl. A. G., Mr. T. M. Siddique, Mr. Avra Mazumdar …. For the State. The petitioner seeks adjustment of CENVAT credit granted to the petitioner. It had made an application which
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t of justice would be sub-served by permitting the petitioner to apply before the Nodal Officer as identified in this order. Needless to say, such application must be in accordance with law. The Nodal Officer will not reject such an application of the petitioner made within 10 days from date, on the ground of delay. Needless to say that, the Nodal Officer will transmit such application along with relevant data and documents to the GSTN for consideration. It is expected that, GSTN will decide the claim of the petitioner, in accordance with law, within 12 weeks from the date of receipt of the application. WP No.16274(W) of 2018 is disposed of. No order as to costs. Urgent certified website copies of this order, if applied for, be made availab
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