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2022 (3) TMI 91 - HC - GSTTransitional credit - seeking to allow filing of declaration in form GST TRAN-1, to enable it to take in his electronic credit ledger - petitioner submits that the Credit could not be availed as prescribed in law because of technical problem to upload such date on his GST portal - HELD THAT:- In view of Section 140 and relevant rules of the GST law and in view of the judgment passed in NODAL OFFICER, JT. COMMISSIONER, IT GRIEVANCE, GST BHAWAN VERSUS M/S. DAS AUTO CENTRE AND OTHERS [2021 (12) TMI 835 - CALCUTTA HIGH COURT], wherein liberty was given to the writ petitioner/assessee to claim individual tax credit in GSTR-3B Forms for the month of January, 2022 to be filed in the month of February, 2022 and the concerned authority/ Assessing Officer would be at liberty to verify the genuineness of such claim. As return in GST 3B for the month of January 2022, to be filed in the month of 20th February has already been filed, liberty is granted to the petitioner/assessee to file individual transitional tax credit in GSTR-3B Forms for the month of February, 2022 which is to be filed in the month of March, 2022 and the conerned authority/Assessing Officer would be at liberty to verify the genuineness of such claim - petition disposed off.
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