9911796707
TMI Blog2017 (10) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... r The Respondents : Mr. Nitish Gupta, Advcoate for Mr. Ravi Prakash, CGSC along with Mr. Shankar Prasad Sarma, Under Secretary ORDER 1. At the outset, Mr. J.K. Mittal, learned counsel for the Petitioner, points out a clerical error in Para-14 of the order dated 25th August 2017 of this Court. Para-14 of the said order is corrected to read as under:- It is made clear that, in the event of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner under the GST regime, such as: (i) Form Tran-I (for transitional Input credit and stock statement) which is required to be filed for availing credit of VAT input/ Cenvat credit/ cess credit on stock possessed as on 30th June, 2017. Although Form Tran-1can be submitted up to 28th September 2017, since the last date for filing Form GSTR -3B (simplified return format for first two months in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ast date to file GSTR-2 (purchase return) is 25th September where the data of purchase is to be submitted. The last date to file GSTR-3 (net return along with payment of tax) in which the Petitioner has to pay the tax is 30th September. All the returns are interlinked. If the Petitioner is not able to take the credit of cess paid on stock as on 30th June 2017, it will disturb the whole chain. (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxes as required by law, should be permitted to pay the taxes and meanwhile file the returns manually. 6. Mr. Gupta has produced a copy of the letter dated 7th September 2017 addressed to him by the Under Secretary in the Central Board of excise and Customs (CBEC) in which inter alia after referring to the order dated 25th August 2017 of this Court it is stated: "(iii) After receipt of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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