2018 (10) TMI 942 – KERLA HIGH COURT – TMI – Central excise credit – Migration to GST Regime – petitioner claimed the credit transfer through Trans- III – case of respondent is that petitioner submitted a wrong form; that is Trans-III, instead of Trans- I – Held that:- Because of the uncertainty in the new tax regime, the petitioner was given to believe that it was Trans-III. He has also maintained that the then the draft rules also indicates the same effect. In the end he has submitted that the 4th respondent may consider the Ext.P7 and take an appropriate decision – petition disposed off holding that the 4th respondent will consider the Ext.P7 and pass appropriate orders, at the earliest. – WP(C).No. 28824 of 2018 Dated:- 10-10-2018 – M
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ad of Trans- I. Therefore, it cannot blame the respondents for its not getting the central excise credit. 3. At any rate, the petitioner's counsel in reply submits that because of the uncertainty in the new tax regime, the petitioner was given to believe that it was Trans-III. He has also maintained that the then the draft rules also indicates the same effect. In the end he has submitted that the 4th respondent may consider the Ext.P7 and take an appropriate decision. 4. I, therefore, without adverting to the merits of the matter, dispose of the writ petition, holding that the 4th respondent will consider the Ext.P7 and pass appropriate orders, at the earliest. – Case laws – Decisions – Judgements – Orders – Tax Management India – tax
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