M\/s. Ankit Ispat Private Limited Versus The GST Council Represented by its Finance Secretary, The Goods and Service Tax Network (GSTN), The Commissioner of GST and Central Excise, The Assistant Commissioner of GST & Central Excise, The Government of Puducherry
GST
2018 (8) TMI 1736 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 21-8-2018
W. P. No. 21337 of 2018
GST
K. Ravichandrabaabu, J.
\nFor the Petitioner : Mr.S.Muthuvenkataraman
\nFor the Respondents : Mrs.R.Hemalatha, Mr.V.Sundareswaran, Mr.J.Kumaran
\nORDER
\nMrs.R.Hemalatha, learned Senior Standing Counsel takes notice for the respondents 3 & 4. Mr.V.Sundareswaran, learned Senior Panel Counsel takes notice for the respondents 1 & 2. Mr.J.Kumaran, le<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tioner is that even though they are entitled to claim transitional credit as per Section 140 of the CGST Act, 2017 r\/w Section 140 of the TNGST Act, 2017, such input tax credit fails to appear in the electronic credit, despite the fact that the petitioner duly complied with the requirements for transition of credit on input tax, the un-utilized amount in the return relating to the period ending with the day immediately preceding the date on which GST Act, 2017 came into force. It is contended that the petitioner had duly filled declaration electronically in Form GST TRAN-I on 05.09.2017. Therefore, it is stated that the petitioner vide their communication sent by E-mail dated 26.01.2018, informing the respondents that due credit which ought<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n petitioner\/Assessee, to submit their application ventilating their grievance in accordance with the said circular, before the concerned Nodal Officer. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Ankit Ispat Private Limited Versus The GST Council Represented by its Finance Secretary, The Goods and Service Tax Network (GSTN), The Commissioner of GST and Central Excise, The Assistant Commissioner of GST & Central Excise, The Government of PuducherryGST2018 (8) TMI 1736 – MADRAS HIGH COURT – TMIMADRAS HIGH COURT – HCDated:- 21-8-2018W. P. … Continue reading “M\/s. Ankit Ispat Private Limited Versus The GST Council Represented by its Finance Secretary, The Goods and Service Tax Network (GSTN), The Commissioner of GST and Central Excise, The Assistant Commissioner of GST & Central Excise, The Governmen”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13437","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13437"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13437\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n6. Accordingly, this writ petition is disposed of, without expressing any view on the merits of the matter, only with the following directions:
\n(a) The petitioner shall submit their application in accordance with the circular dated 03.04.2018 to the respective Assessing Officer\/Jurisdictional Officer\/GST Officer, within a period of two weeks from the date of receipt of a copy of this order
\n(b) On receipt of such application, the Assessing Officer\/Jurisdictional Officer\/GST Officer is directed to forward the application to the respective Nodal Officer within a period of one week.
\n(c) The N<\/p>\n
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