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2019 (5) TMI 958 - HC - GSTInput Tax Credit - Transitional Relief (TGST) - filing of TRAN-1 - inclusion of TDS - HELD THAT:- Now a revised return has been filed. Since the revised return has been filed in October, 2017 itself, the problem of the petitioner could have been redressed, if the assessment had been completed or at least if the matter has been looked into. Since that has not been done, we dispose of the writ petition with the following directions: 1) The Assessing Officer shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine. If they are genuine, the petitioner is entitled to ITC and the same could be released. The Assessing Officer shall complete the exercise within a period of two weeks; 2) The Assessing Officer shall also complete the assessment, after following due process of law within a month, since the matter is already one year old.
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