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TMI Blog2019 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Raman For the Respondent in both W.P.s : Mr.K.S.Ramaswamy Central Government Standing Counsel COMMON ORDER These writ petitions are filed challenging the orders of the second respondent dated 22.03.2019 and 24.08.2018, rejecting the request of the petitioner for filing TRAN-1 to avail the Input Tax Credit and consequently, directing the respondents to allow filing of GST - Tran-1 by the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his was filed before the Nodal Officer, Chennai, it appears to have been transferred to the Nodal Officer, Coimbatore, being the appropriate authority to consider the case of the petitioner. The impugned order dated 22.03.2019 has been passed by the 2nd respondent without hearing the petitioner and by way of a cryptic and non speaking comment stating 'the taxpayer has neither tried for Saving/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken up for further hearing today, after few adjournments in between. 4. The learned Central Government Standing Counsel appearing for the second respondent produced a copy of the record of hearing dated 24.04.2019 recorded by the Commissioner. 5. It is stated at Paragraph No.7 therein, that the Assessee's request along with interim direction of this Court is forwarded to the GST Council/GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproach the said authority and pursue the matter further so as to enable him to pass appropriate orders. Needless to say that the impugned denial is only because of the reason that the time for filing TRAN-1 had lapsed and since that issue is sought to be resolved before GSTN, I find that any of the orders of denial so far passed shall not stand in the way of GSTN to consider the claim of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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