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TMI Blog2023 (11) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... - - X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of the duty and tax paid in respect of the said inputs and input services in accordance with Sub-section (5) of Section 140 of the CGST Act, 2017 to the extent of Rs. 10,10,998/- and entered the details in the books of accounts within the additional period of thirty days granted by the proviso to Section 140(5). However, the appellant did not make an appropriate application for condonation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve heard Sri. Harisankar V. Menon, the learned counsel for the appellant and Sri. P.G. Jayasankar, the learned Senior Government Pleader. 5. Section 140 of the CGST Act enables a registered person to take in its electronic credit ledger, the amount of CENVAT credit/input tax credit carried forward in the return for the period up to 30/6/2017. Sub-section (5) of Section 140 prescribed a condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of thirty days, an assessee can claim the transitional credit of input tax within another thirty days only on production of an order passed by the Commissioner. In other words, unless the order is passed by the Commissioner extending the limitation period, an assessee cannot claim the input tax credit in respect of the inward supply taken before 1/07/2017. The appellant filed the application f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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