This court is disturbed by the fact that its been more than two years but our directions have not been complied with. All that is required to be done is to open the portal and allow the original writ applicants to file declaration in Form GST TRAN-1 and GST TRAN-2 so as to enable them to claim the transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act. Nodal Officer is directed to personally remain present before this Court.
Section 140 of the CGST Act, 2017 — Transitional Credit —–The court observed that vide common judgment dated 06.09.2019, whereby the petitions were allowed, it was directed to permit the applicants to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 so as to enable them to claim transitional credit of the eligible duties. Thereafter, four review applications came to be rejected by this Court vide order dated 14.02.2020. In such circumstances, it was expected of the authority concerned to abide by the directions issued by this Court but two years have elapsed but till this date, the directions issued by this Court have not been given effect to. The court further observed that they are disturbed by the fact that its been more than two years but their directions have not been complied with.
Held that:- The Hon’ble High Court directed the Nodal Officer to personally remain present before this Court on 27.10.2021.
This court is disturbed by the fact that its been more than two years but our directions have not been complied with. All that is required to be done is to open the portal and allow the original writ applicants to file declaration in Form GST TRAN-1 and GST TRAN-2 so as to enable them to claim the transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act. Nodal Officer is directed to personally remain present before this Court.
Section 140 of the CGST Act, 2017 — Transitional Credit —–The court observed that vide common judgment dated 06.09.2019, whereby the petitions were allowed, it was directed to permit the applicants to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 so as to enable them to claim transitional credit of the eligible duties. Thereafter, four review applications came to be rejected by this Court vide order dated 14.02.2020. In such circumstances, it was expected of the authority concerned to abide by the directions issued by this Court but two years have elapsed but till this date, the directions issued by this Court have not been given effect to. The court further observed that they are disturbed by the fact that its been more than two years but their directions have not been complied with.
Held that:- The Hon’ble High Court directed the Nodal Officer to personally remain present before this Court on 27.10.2021.