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TMI Blog2022 (8) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... sia And Hon'ble Shri Justice Amar Nath (Kesharwani) For the Petitioner : Shri Gagan Tiwari, Learned Counsel For the Respondents : Shri Prasanna Prasad, Learned Counsel ORDER Petitioner has filed this present petition challenging the order dated 25.11.2021 passed by the respondent No.5 under section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit. The counsel for the petitioner has no objection to the said proposition. The direction given by the Apex Court in the aforesaid SLP are reproduced below: Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. 6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, the respondents shall not insist for recovery from the petitioner.
It is made clear that if the petitioner fails to avail the said benefit from 01.09.2022 to 31.10.2022, then the respondents shall be free to take action in accordance with law. The petitioner shall be at liberty to appeal thereafter, if occasion so arises in future.
With the aforesaid, the petition stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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