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2020 (1) TMI 1097 - HC - GSTTerritorial Jurisdiction - permission to avail CENVAT Credit on the closing stock of input footwear - rectification of TRANS-I - respondent submits that the Nodal Officer is located in Nungambakkam namely, Principal Commissioner of GST at Nungambakkam who can decide as to whether the credit can be allowed - HELD THAT:- The petitioner is given liberty to make appropriate representation to the Nodal officer namely Principal Commissioner of GST at Nungambakkam. If such application is made by the petitioner, the said Nodal officer shall consider and pass appropriate orders within a period of 30 days from the date of receipt of this order. Needless to state, before passing any order, the petitioner shall be heard. Petition disposed off.
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