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2022 (8) TMI 976 - JHARKHAND HIGH COURTDisallowance of CENVAT Credit, carried forward by filing TRAN-1 - Section 140 of CGST Act, 2017 - HELD THAT:- There is a distinction between CENVAT Credit carried forward from the previous regime and the Input Tax Credit specifically mentioned in Section 73 of the CGST Act. Based on these submissions, the very jurisdiction of the Adjudicating Authority under CGST Act, 2017 in disallowing the CENVAT Credit available to the petitioner, has been questioned. It is submitted that the proceeding being without jurisdiction any recovery of tax or penalty pursuant thereto would be improper in the eye of law. Learned counsel for the Respondent CGST Mr. Amit Kumar has opposed the prayer. He has referred to the wordings of Section 73 of CGST Act, 2017 wherein the proper officer is empowered to initiate proceeding for wrongful availment or utilization of Input Tax Credit. However, he seeks and is allowed three weeks’ time to file counter affidavit. One week time thereafter is allowed to the petitioner to file reply, if so advised. List the case on 15.09.2022.
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