M/s Omax Autos Ltd., Gurgaon Versus State of Haryana and others
GST
2019 (1) TMI 416 – PUNJAB AND HARYANA HIGH COURT – 2019 (21) G. S. T. L. 148 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 21-12-2018
CWP-37912-2018
GST
MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ.
For The Petitioner : Mr. Vikas Bahl, Senior Advocate with Mr. Abhilaksh Grover, Advocate and Mr. Nikhil Sabharwal, 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 writ of mandamus directing the respondents to allow its claim for transfer of eligible transitional credit amounting to Rs. 9.83 crores or to decide the representations (Annexure P-11 Colly) moved by the petitioner.
2. The petitioner is registered under the GST in the State of Haryana having registration No.GSTN 06AAACO2190C3ZB and is also registered under the Haryana VAT Act, 2003, Central Excise Act, 1944 a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Rs. 1.68 crores on account of invoices raised by the vendors/service providers during July, 2017 for input/input services provided prior to 1.7.2017, the Form Tran-I originally filed by the petitioner on 25.8.2017 was revised on 27.12.2017 and the revised Tran-I (Annexure P-8) was submitted vide e-mail dated 27.12.2017 (Annexure P-7) upon which respondent No.1 assigned ARN as AA061217021933E. The petitioner also furnished details of total Cenvat Credit of Rs. 9.83 crores. As the ITC was not being reflected while punching other parts of Form Tran-1, the petitioner was unable to claim the ITC under the GST Act. The Central Board of Indirect Taxes and Customs vide circular dated 3.4.2018 (Annexure P-9) notified an IT Grievance Redressal Me
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd 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 submitted that for the relief claimed in the writ petition, 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.
4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =