TMI Blog2022 (2) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... on 27.12.2017. Even it, the petitioner had filed TRAN-1 on time, the respondents were not without any power under the provisions of the respective GST enactments to ask the petitioner to reverse the order if it had been wrongly transitioned or utilized under Section 75 and 74 of the respective GST Act. Since the petitioner cannot transition the credit under the provisions of the Act at this distant point of time, the ends of justice will be made if the respondents decides the issue as to whether the petitioners were indeed entitled to the input tax credit during which could not be transitioned under the provisions of the respective GST enactments by 27.12.2017 in view of the impugned communications - the respondents are directed to issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avail any transitional credit under GST, without the approval of the undersigned being the proper officer under GST, to pass necessary orders in this regard. Accordingly, for production of books of accounts and other records the time is granted till 22.12.2017 failing which the excess ITC kept accrued in R-26 of Form-I filed for the month of June 2017 will be reversed without further intimation and despite this notice if the Excess Credit under VAT is adjusted under GST, the same will also be reversed. In W.P.No.10543 of 2019, impugned communication dated 20.12.2017:- Take notice that M/s.Pure Plastics is a registered dealer under VAT and GST vide TIN 34120012328 and GSTIN 34AFCPA157981Z4 having place of business at No.24,R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioners were asked to furnish documents and advised to not to file TRAN I without getting approval from the respondent and since that the petitioners did not give the documents in time, no order was passed. It is further submitted that in any event nothing precluded the petitioner for filing TRAN I in GSTIN portal by 27.12.2017 and since the petitioners failed to file the TRAN I by the due date on 27.12.2017, the credit of the petitioners were blocked by the respondent by the impugned communication. 5.I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader (Pondicherry) for the respondents. 6.The provisions of the Pondicherry GST Act did not prohibit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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