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2022 (2) TMI 1110 - HC - GSTSeeking to allow filing of declaration in form GST TRAN-1 - transitional credit of amount of Value Added Tax, Central Excise, Service Tax or Cess - Section 140(1) of the West Bengal Goods and Services Tax Act, 2017 - Central Goods and Services Tax Act, 2017 - 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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