2018 (6) TMI 230 - HC - GST

Transitional credit - CENVAT credit - Rule 10 of the CENVAT Credit Rules 2004 - Held that - we dispose of the present petition by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas as raised in the present writ petition before the Nodal Officer within a period of five days - petition disposed off.

Summary

Issues:
Petitioner seeking direction for CENVAT credit allowance under Rule 10 of CENVAT Credit Rules, 2004.

Analysis:
The petitioner, a private limited company engaged in research and development for automotive products, filed a petition under Articles 226/227 of the Constitution of India, requesting directions to allow CENVAT credit of Rs. 27,68,988. The High Court, after hearing both parties, disposed of the petition by granting the petitioner liberty to file a detailed representation within five days. The representation should raise all pleas mentioned in the writ petition before the Nodal Officer. The Officer must forward the representation to the I.T. Redressal Committee within fifteen days after verification by G.S.T.N. The Committee is directed to decide on the representation as per Circular No.39/13/2018-GST by passing a speaking order and providing an opportunity for the petitioner to be heard within four weeks. The petitioner is entitled to present evidence to support their claim before the authority.