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TMI Blog2018 (10) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate General, Punjab. Rajesh Bindal, J. The assessee in the instant petition claims to be registered under Punjab VAT Act, 2005 (in short PVAT Act) as well as CST Act and under the GST Act, 2017 and is filing the VAT returns along with annual statements well in time as per the provisions of the PVAT Act and discharging the due liabilities. According to the petitioner, with the introduction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther connected petitions. The Government has also issued a Circular No.39/13/2018- GST dated 3.4.2018 to approach the Redressal Committee concerned for redressal of issues relating to filing of Form TRAN-01. It has been stated that certain assessees have already approached the Nodal Officer or the Redressal Committee concerned by submitting their respective representations but the same have not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.N and the Committee shall thereafter decide the same in terms of clause 5.4 of Circular No.39/13/2018-GST dated 3.4.2018 by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of four weeks from the date of receipt of the representation. The petitioner shall be entitled to lead any evidence to substantiate his claim before the concerned auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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