2018 (12) TMI 1272 – PUNJAB AND HARYANA HIGH COURT – TMI – Filing of Form GST Tran-I – carry forward of CENVAT Credit – Held that:- Petition is disposed off by directing respondent No.4 to take a decision on the representation dated 22.11.2018 (Annexure P-6), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner. – CWP-33475-2018 Dated:- 19-12-2018 – MR AJAY KUMAR MITTAL AND MR SUDIP AHLUWALIA, JJ. For The Petitioner : Mr. Amar Pratap Singh, Advocate with Mr. Rohit Gupta, Advocate ORDER AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a direction to the respondents to open the GST
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uty payable on its final products during the period from 1.4.2017 to 30.6.2017. The petitioner filed all its returns with the prescribed period including ER-1 for the month of June, 2017 and ST-3 for the period from 1.4.2017 to 30.6.2017 as is discernible from document (Annexure P-2 Colly). The petitioner was having an unutilized Cenvat Credit of ₹ 5,16,561/- as on 30.6.2017. Upon enforcing the Goods and Services Tax in India w.e.f. 1.7.2017, the petitioner migrated to the said system of taxation as is clear from the Registration Certificate dated 21.9.2017 (Annexure P-3). The petitioner filed incomplete Form GST Tran-I on 27.12.2017 (Annexure P-4). Thereafter, the petitioner filed Form Tran-I with the limited details which was accept
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