2019 (1) TMI 416 – PUNJAB AND HARYANA HIGH COURT – TMI – Transfer of eligible transitional credit – case of petitioner is that the petitioner has moved the representations dated 21.5.2018, 3.8.2018 and 16.8.2018 (Annexure P-11 Colly) before respondent No.6, but no action has so far been taken thereon – principles of natural justice – Held that:- The petition by directing respondent No.6 to forward the representations dated 21.5.2018, 3.8.2018 and 16.8.2018 (Annexure P-11 Colly) to the IT Redressal Committee concerned within next fifteen days after verification by the GSTN and the Committee shall thereafter decide the same in terms of Clause 5.4 of Circular dated 3.4.2018 (Annexure P-9), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner – petition disposed off. – CWP-37912-2018 Dated:- 21-12-2018 – MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Petitioner : Mr. Vikas Bahl, Senior Advocate with Mr. Abhilaksh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd vide e-mail dated 25.8.2017 (Annexure P-4), confirmation was sent to respondent No.1. The said Form TRAN-1 was filed on the basis of excise and VAT return for the period ending on 306.2017 and, therefore, the same was not reflected in the electronic credit ledger of the petitioner. The petitioner vide e-mail dated 28.8.2017 (Annexure P-5) informed the said error and also included screen shot of the electronic credit ledger that displayed transitional credit from VAT and Excise returns as nil. Thereafter, the petitioner sent the representations dated 30.8.2017, 17.10.2017, 20.11.2017, 19.12.2017 and 20.3.2018 (Annexure P-6 Colly) regarding the non-reflection of balance Cenvat Credit carried forword in the last return and for manually submission of GSTR-3B and Trans-I due to GSTN problem, but no response has been received till date. Since the petitioner had a credit of ₹ 1.68 crores on account of invoices raised by the vendors/service providers during July, 2017 for input/input
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
would be collected by the Nodal Officer and forwarded to the GSTN who on receipt thereof would examine the same. The GSTN after verification its electronic records and the applications received, identify the issue involved where a large section of taxpayers were affected and shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem. Similar issue came up before this Court in CWP-4180-2018 and other connected cases and this Court vide order dated 21.5.2018 (Annexure P-10) directed that the representations of entities facing similar issues be decided by the Nodal Officer and the IT Redressal Committee constituted for that purpose. In view of the circular dated 3.4.2018 (Annexure P-9) and the order (Annexure P-10) passed by this Court, the petitioner vide letters dated 21.5.2018, 3.8.2018 and 16.8.2018 (Annexure P-11 Colly) to respondent No.6 for redressal of its grievances, but to no effect. 3. Learned counsel for the petitioner
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =