Since the petitioners have clearly made out a case for grant of relief, the jurisdictional officer is directed to verify the correctness of the facts and on being satisfied with the same, forward the petitioners' case to the Nodal Officer, who will coordinate with the first respondent so that the petition mentioned credit amounts filed in Form TRAN 1 are duly carried forward.
Section 140 of the CGST Act, 2017 – Transitional Credit – The petitioner submitted that they had filed the requisite Form TRAN 1 declarations. Unfortunately, ITC available to them was not reflected in the Electronic Credit Ledger. Thereafter, they submitted representation after representation but the the respondents had taken the stand that the petitioners did not even file Form TRAN 1. The court observed that this response is a stereotyped one and it is running counter to the material enclosed in the record. The decision of the Hon'ble Division Bench of Delhi High Court is squarely applicable to the case in hand.
Held that:- The Hon’ble High Court directed the jurisdictional officer/6th respondent to verify the correctness of the facts projected in the petition and on being satisfied with the same, forward the petitioners' case to the Nodal Officer, namely, fifth respondent herein who will coordinate with the first respondent so that the petition mentioned credit amounts filed in Form TRAN 1 are duly carried forward to the petition mentioned Electronic Credit Ledger. This exercise shall be carried out and completed within a period of twelve weeks.
Since the petitioners have clearly made out a case for grant of relief, the jurisdictional officer is directed to verify the correctness of the facts and on being satisfied with the same, forward the petitioners' case to the Nodal Officer, who will coordinate with the first respondent so that the petition mentioned credit amounts filed in Form TRAN 1 are duly carried forward.
Section 140 of the CGST Act, 2017 – Transitional Credit – The petitioner submitted that they had filed the requisite Form TRAN 1 declarations. Unfortunately, ITC available to them was not reflected in the Electronic Credit Ledger. Thereafter, they submitted representation after representation but the the respondents had taken the stand that the petitioners did not even file Form TRAN 1. The court observed that this response is a stereotyped one and it is running counter to the material enclosed in the record. The decision of the Hon'ble Division Bench of Delhi High Court is squarely applicable to the case in hand.
Held that:- The Hon’ble High Court directed the jurisdictional officer/6th respondent to verify the correctness of the facts projected in the petition and on being satisfied with the same, forward the petitioners' case to the Nodal Officer, namely, fifth respondent herein who will coordinate with the first respondent so that the petition mentioned credit amounts filed in Form TRAN 1 are duly carried forward to the petition mentioned Electronic Credit Ledger. This exercise shall be carried out and completed within a period of twelve weeks.