TMI Blog2018 (2) TMI 2052X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, Goods And Services Tax, Central, Assistant Commissioner, Central Tax, Goods And Service Tax, Commissioner, State Tax, Goods And Services Tax, Raipur, Assistant Commissioner, State Tax, Goods And Services Tax, Korba - 2018 (2) TMI 2052 - CHHATTISGARH HIGH COURT - TMI - Transitional Credit - Seeking a direction against the respondents for permission to permit the petitioner to submit their phy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lready been successful in filing of their forms before the authorities concerned, except for the fact that they could not affix their digital signature because of the system error. It is ordered that the respondents shall reopen the Portal within two weeks from receiving the copy of this order. In the event, if they do not do so, they will entertain the application of the petitioner manually an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed that the GST and Portal be reopened to enable the petitioner to revive the form GST TRAN-1 and in consequence thereof allow the eligible transitional credit as per Section 140 of the CGST Act to the petitioner and credit such amount in the electronic register of the petitioner as input tax credit of GST. 2. The grievance of the petitioner was that the petitioner in order to avail the eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Division Bench of Allahabad High Court in case i.e. Writ Tax No. 67/2018 in the case of M/s. Continental India Private Limited Another vs. Union of India. The said writ petition got disposed of on 24.01.2018. The parties in the present writ petition also do not dispute that the nature of dispute raised before the Allahabad High Court was similar to the dispute of the petitioner in the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the petitioner manually and pass orders on it after due verification of the credit as claimed by the petitioner. They shall also ensure that the petitioner is allowed to pay its taxes on a regular electronic system also, which is being maintained for use of the credit likely to be considered for the petitioner. 7. With the aforesaid directions and in terms of the order of the Division Be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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