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TMI Blog2023 (11) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... E MR. JUSTICE DINESH KUMAR SINGH For The Petitioner : By Advs. Sri. Harisankar V. Menon, Sri. Meera V. Menon, Sri. R. Sreejith, Sri. K. Krishna, Sri. Parvathy Menon For The Respondents : By Adv. Sri. P. G. Jayashankar JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed seeking quashing of Exhibits P-4 and P-5 orders passed by the 2nd and 3rd respondents respectivel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be entitled to take, in his electronic credit ledger, credit of eligible duties and taxes in respect of inputs or input services received on or after the appointed day but the duty or tax in respect of which has been paid by the supplier under the existing law, within such time and in such manner as may be prescribed, subject to the condition that the invoice or any other duty or tax paying d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p to sixty days or less than , an assessee cannot claim the input tax credit in respect of the inward supply taken before 01.07.2017. In the present case, the petitioner claimed input tax credit in his return after the initial period of thirty days expired, but without any order from the Commissioner extending the period of limitation beyond thirty days. He filed an application after five years fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he C & AG. As such, the application filed by you under Section 140 (5) of the CGST Act, 2017 is rejected." 4. I do not find that the Commissioner has committed any error of law or jurisdiction in rejecting the application which has been filed belatedly after five years from the prescribed date. As the limitation period was not extended, the petitioner has been denied the benefit of transitional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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