2024 (1) TMI 1359

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 024
WP(C) NO. 3704 OF 2024 - -
GST
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER: ADVS. SRI. AJI V. DEV SRI. ALAN PRIYADARSHI DEV SRI. S. SAJEEVAN FOR THE RESPONDENTS: ADV SRI. R. HARISHANKAR SMT. RESHMITA RAMACHANDRAN - GP JUDGMENT 1. The present writ petition has been filed by the petitioner impugning the order dated 30.10.2023 whereby the petitioner's claim f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... TRAN - 1 and TRAN - 2 forms and there being no provision in GSTR - 3B to correct it, the petitioner could not file thereafter Form 66 to claim the trans credit. 3. Petitioner had filed TRAN - 2 Form for the financial year 2017- 18. the petitioner had admitted the irregularity, however, he could not rectify the irregularity till the order came to be passed. Section 140 (3) of the CGST Act read wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nifest error of law which warrants this Court to entertain this writ petition when the remedy of statutory appeal is available to the petitioner. 5. In view thereof, this writ petition is hereby dismissed. However, the petitioner is permitted to enable the remedy of appeal, if he so advised against the impugned order. If the petitioner files the appeal within a period of three weeks against the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X