2018 (10) TMI 743 – PUNJAB AND HARYANA HIGH COURT – TMI – Unable to upload FORM GST TRAN-1 – input tax credit – transitional provisions – migration to GST regime – Though credit of VAT is being shown on GST Portal, the credit is not being reflected in his account – Government 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. It has been stated that certain assessees have already approached the Nodal Officer or the Redressal Committee concerned by submitting their respective representations but the same have not been adjudicated and no decision has been taken thereupon so far.
–
Held that:- Petition disposed off by granting liberty
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ct and discharging the due liabilities. According to the petitioner, with the introduction of GST Act, 2017, the petitioner has migrated to GST Act and due to which certain difficulties are being faced by it. The petitioner filed GST (TRAN-01) Form on 12.10.2017. Though credit of VAT is being shown on GST Portal, the credit is not being reflected in his account. Being aggrieved, the petitioner also filed a complaint on GST Portal, which has duly been acknowledged through email dated 24.05.2018 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 dat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the present petition 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. 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 affor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =