TMI Blog2024 (2) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... d to transfer the ITC credited from the old GST registration to the new GST registration - HELD THAT:- The petitioner has an alternative remedy of filing an appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 before the appellate authority. While challenging rest of the findings, petitioner can also raise the findings before the appellate authority who can look into the matter and de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner before the appellate authority. He further submits that notice dated 20.10.2021 under Section 61, read with Rule 99 of the GST Act was given to the petitioner and the petitioner has submitted his reply to the same on 20.11.2021 and took the specific plea that at the time of migration from old GST number to the new GST number, there was some error in the system and as such the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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