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2019 (10) TMI 450 - MADRAS HIGH COURTFiling of TRAN-1 - Input Tax Credit - carry forward the credit on eligible duties of goods in electronic credit ledger in terms of Section 140(3) and 140(5) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Since these writ petitions are filed challenging the proceedings, which in effect is against not considering the request of the petitioner to avail the input tax credit on the reason that the time for filing TRAN-1 has lapsed and since it is stated that the said issue is now forwarded to GSTN through the Principal Nodal Officer (Commissioner of CGST, Chennai North) for necessary further action, it is for the petitioner to approach the said authority and pursue the matter further so as to enable him to pass appropriate orders. The Writ Petitions are disposed of, only with a direction to the Principal Nodal Officer (Commissioner of CGST, Chennai North) to take appropriate action without loss of further time so as to get the issues resolved by GSTN at the earliest possible time, at any event, within a period of six weeks from the date of receipt of a copy of this order.
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