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2020 (7) TMI 547 - HC - GSTTransition of credit available under the VAT scheme to the GST portal - credit generated on the basis of incorrect ID, thereafter new registration granted - Section 139 of the PGST Act - HELD THAT:- The appropriate authority is directed to issue the necessary positive recommendations for migration/transition of credit available in the account of the R2 within a period of four (4) weeks from date of receipt of a copy of this order and R2 will, in turn and within four weeks from receipt thereof, issue necessary intimation to the petitioner permitting it to access the portal and upload the forms. Permission to deposit tax, penalty and interest u/s 50 of the PGST Act - HELD THAT:- Such a prayer is premature, since no assessment has been made in the present case. The petitioner may canvass the same, if so inclined, at the time of assessment and such prayer, if and when put forth, shall be considered by the Authorities in accordance with law. Petition disposed off.
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