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TMI Blog2023 (8) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... C.S.C. ORDER Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the Revenue. The writ petition has been filed questioning the legality, propriety and correctness of the order dated 17.04.2023 passed by the Deputy Commissioner, State Tax, Respondent No.2, whereby and whereunder the demand and recovery of input tax credit (ITC) for Rs. 3,13,68, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e attempt to transfer the same as per the procedure prescribed under Rule 41 of the CGST Rules, 2017. The Rules provide that the Transferor shall file GST ITC-02 electronically on common portal along with a request for transfer of ITC remaining unutilized in his Electronic Credit Ledger (ECL) to the tranferee. It is the case of the petitioner that functionality for filing Form IT-02 was not availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pass the impugned order dated 17.04.2023 confirming the demand. We have heard learned counsel for the petitioner and have gone through the reply dated 13.03.2023 submitted by the petitioner to the show cause as also the impugned order dated 17.04.2023 passed by the Respondent No.2. Prima-facie, we find that the objections filed by the petitioner has not been considered by the respondent No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage during the initial months after its implementation on 01.07.2017 and it was incumbent upon the petitioner to have raised a proper grievance on the GST portal help-desk and ought to have waited for the relevant Form to go live on the GST portal instead of making illegal adjustment by use of the Form GSTR-3B of the transferor and the transferee company and mere shortage of working capital can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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