TMI Blog2019 (1) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 763 - MADRAS HIGH COURT - 2019 (24) G. S. T. L. 342 (Mad.) - Transitional credit - consideration of Form TRAN-1 and Form TRAN-2 - lack of clarity in the new transitional provisions under the GST Act - Held that:- The writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circular dated 03.04.2018. 2. Heard both sides. 3. The main grievance of the petitioner before this Court is that they are not in a position to get transitional credit of eligible duties in respect of inputs held in stock as well as inputs contained in semi-finished and finished goods which were in stocks as on 1st July 2017, since, there is some lack of clarity in the new transitional p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued by this Court, only when they have made genuine attempt in uploading the FORM GST TRANS-1. Needless to say that it is for the petitioner to place all the material facts including their attempt made to upload FORM GST TRANS-1, while making an application. 6. Accordingly, this Writ Petition is disposed of without expressing any view on the merits of the matter, only with the following di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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