TMI Blog2020 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... portal - credit generated on the basis of incorrect ID, thereafter new registration granted - Section 139 of the PGST Act - HELD THAT:- The appropriate authority is directed to issue the necessary positive recommendations for migration/transition of credit available in the account of the R2 within a period of four (4) weeks from date of receipt of a copy of this order and R2 will, in turn and with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel ORDER The petitioner is a manufacturer of Insoles, presently registered as a dealer under the provisions of the Puducherry Goods and Services Taxes Act, 2017 (PGST Act), prior to which it was a dealer under the provisions of the Puducherry Value Added Tax Act, 2007 (PVATAct). 2. With the enactment of the PGST Act with effect from 01.07.2017, the petitioner had made an attempt to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as defective. Using this ID, business was conducted during the period 01.07.2017 to 21.08.2017 and credit was also earned. Since, it was unable to utilise the credit generated on the basis of incorrect ID, the petitioner thereafter applied for a new registration that was granted on 22.08.2017. Returns were filed wherein the petitioner sought to claim credit of the input tax earned for the earli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiesalso fairly states that what appears to have transpired in this case is a simple human error and no serious objection is put forth permitting the petitioner to access the portal, file the requisite forms and avail the credit earned. 9. Mr.V.Sundareswaran, learned Panel Counsel appearing for the 2nd respondent also agrees that once a positive recommendation is received from the Puducherry GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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