TMI Blog2018 (8) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. Even assuming that the respondent wanted to reverse the input tax credit, he ought to have deducted the same from the available credit of the petitioner as on 30.06.2017. Since the Goods and Service Tax Act came into force with effect from 01.07.2017, the question of carrying forward does not arise. The petitioner is entitled to maintain an application for refund - The responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In these writ petitions, the petitioner has challenged the orders passed by the respondent dated 09.01.2018 relating to the assessment years 2013-14 and 2014-15. 3. The respondent issued notice dated 13.11.2017 alleging that the petitioner has incorrectly claimed input tax credit and also there is double claim of input tax credit and hence, proposed to levy the same and also levied penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , after adjusting shall be carried forward to the next year or refunded. 7. Since the Goods and Service Tax Act came into force with effect from 01.07.2017, the question of carrying forward does not arise. The petitioner is entitled to maintain an application for refund. In my considered view, the respondent misdirected himself in the manner in which the proceedings should have been conducted, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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