Shanti Prime Publication Pvt. Ltd.
Registration under GST — Writ petition is against denying the transition of the closing balance of CENVAT Credit pertaining to its Service Tax registration which was not migrated to ’GST‘ regime thus, missed to include its Service Tax registration in Part B of Form GST REG-26 due to which said registration was not migrated to the GST regime. Consequently, unable to carry forward the closing balance of CENVAT Credit pertaining to the said registration through filing of Form GST TRAN-1. Denial of benefit under Notification31/2018 amounts to discriminatory classification without any intelligible differentia which distinguishes the petitioner from the class of persons covered under Notification 31/2018. Directions issued to the respondents to take all necessary steps in the matter of the petitioner. — Polycab Wires Pvt. Ltd. (Now Known As Polycab India Ltd.) Vs. The Union of India, The State of Bihar, Commissioner, Central Goods And Service Tax, Assistant Commissioner, Central Goods And Service Tax, Nodal Officer, It Grievance Redressal Transitional Credit  13 TAXLOK.COM 081 (Patna)