TMI Blog2024 (4) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rule 36 of the CGST Rules, the petitioner has received the invoice of distribution of the input tax credit of its ISD and therefore the petitioner is entitled to such input tax credit. Considering the submissions, issue Notice returnable on 1st May, 2024. In the meanwhile, no coercive action shall be taken by the respondent authority during the pendency of this petition. Direct service is permit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 3. It was submitted that the ISD could not file GSTR Form-6 as there was no column mentioned therein for carry forward of transitional credit. 4. Learned advocate Mr. Motwani invited the attention to the letter dated 21.11.2018 addressed by the ISD of the petitioner raising the issue with regard to inability to file GSTR Form-6 with the respondent authorities. 5. Reference was also made to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner that as per the Rule 36 of the CGST Rules, the petitioner has received the invoice of distribution of the input tax credit of its ISD and therefore the petitioner is entitled to such input tax credit. 8. It was therefore submitted that the respondent authority ought not to have disallowed the input tax credit received from the ISD merely because the ISD of the petitioner did not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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