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2022 (8) TMI 278 - GST
Refund of the unutilized CENVAT Credit - Revision of ER-1 returns for their factory unit, in order to avail the CENVAT Credit - permission to petitioner to file their revised GST TRAN-1, based on their revised ER-1 returns - time limit prescribed under Rule 117 of CGST Rules is ultra vires the provision of Section 140 and Section 174 of the CGST Act or not - HELD THAT:- If the petitioner avails the facility of filing the concerned forms through the common portal within the stipulated period in terms of the aforesaid order of the Supreme Court, appropriate action in accordance with law will be taken. The statement is accepted.
The writ petition stands disposed of without examining the rival claims on merits.