Mountain Valley Springs India Private Limited Versus The Assistant/Deputy Commissioner of Goods & Services Tax, Commissioner State Tax, Goods and Services Tax, Assistance Commissioner/Deputy Commissioner, Central Tax, Commissioner of Central Tax, Central Board of Excise and Customs, Goods and Services Tax Council through Chairman, GSTN (Goods and Service Tax Network) And Union of India – 2019 (1) TMI 763 – MADRAS HIGH COURT – TMI – Transitional credit – consideration of Form TRAN-1 and Form TRAN-2 – lack of clarity in the new transitional provisions under the GST Act – Held that:- The writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a cop
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de by the petitioner as per the spirit of the circular dated 03.04.2018. 2. Heard both sides. 3. The main grievance of the petitioner before this Court is that they are not in a position to get transitional credit of eligible duties in respect of inputs held in stock as well as inputs contained in semi-finished and finished goods which were in stocks as on 1st July 2017, since, there is some lack of clarity in the new transitional provisions under the GST Act. In other words, it is claimed by the petitioner that they find it difficult while giving effect to the transitional provision under the GST Act. 4. This Court has already considered the similar grievance expressed by the similarly situated persons and disposed of those writ petitions
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ordingly, this Writ Petition is disposed of without expressing any view on the merits of the matter, only with the following directions: a) The writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to the Assessing Officer/Jurisdictional Officer/GST Officer. b) On receipt of such application, the Assessing Officer/Jurisdictional Officer/GST Officer is directed to forward the application to the Nodal Officer within a period of one week. c) The Nodal Officer in consultation with the GSTN shall take note of the grievance expressed by the petitioner/Assessee and forward the same to the grievance Committee, which in turn would
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