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2023 (11) TMI 1013 - KARNATAKA HIGH COURTEntitlement to CENVAT Credit - case of petitioner is that he made a claim under column ‘7(d)’ inadvertently, instead of making a TRAN-1 claim under column ‘7(b)’ - HELD THAT:- The petitioner makes claim that he ought to have filed returns under by making a claim under Column 7(b) and erroneously he made a claim under Column 7(d). Since the petitioner has claimed that he has necessary invoices and documents to support his claim under column ‘7(b)’, this Court is of the view that the impugned order is to be set aside and matter is remitted to respondent No.1. Respondent No.1 shall consider the claim of the petitioner under Column 7(b) of CGST Rules, 2017, if there are supporting documents to make claim under Column 7(b). If the claim is established then the consequential relief should follow - Petition disposed off.
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