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2022 (10) TMI 786 - HC - GSTValidity of order of the first Appellate Authority - challenge on the ground that there is no Tribunal constituted under Section 112 of the Goods and Service Tax Act, 2017 - entitlement to input tax credit (ITC) with regard to certain imports of capital goods - HELD THAT:- The pre-condition for the claim of unavailed credit on capital goods that the assessee concerned ought to have claimed, at the original instance, at least a portion of the credit. Admittedly, in the instant case, the petitioner has made no claim at all - However, seeing as the Assessing Authority has not had any opportunity to address the claim of transitional credit as the claim was made for the first time in appeal, an opportunity is granted to the petitioner to make a claim before the Assessing Authority who shall, upon receipt of the claim, dispose the same within a period of two weeks from date of receipt, after hearing the petitioner. The impugned order is not interfered with in these circumstances but it is made clear that the Authority while disposing the request for transition, if and when made, shall take an independent view and not be bound either by the conclusion of the Appellate Authority or by the prima facie observations made in this order - writ petition disposed off.
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