The writ-applicant shall approach the concerned authorities for transfer of the Input Tax Credit in accordance with provisions contained in Section 18 of the Act, 2017 read with Rules 41 and 41A of the Rules, 2017.
Section 18 of the CGST Act, 2017 — Availability of Credit in special Circumstances —–The applicant prayed for directing the respondent to condone the delay and allow the petitioner to be heard on merits and to allow Revocation of cancellation of registration. The respondent counsel submitted that the petitioner may approach the respondent authorities for transfer of ITC in accordance with the provisions contained in Section 18 of the Act read with Rules 41 and 41A. Alternatively, the petitioner may approach the respondent authorities u/s.54 of the Act, 2017. The court observed that the respondents are ready and willing to resolve the controversy. The applicant shall approach the concerned authorities for transfer of the ITC in accordance with provisions contained in Section 18 of the Act, 2017 read with Rules 41 and 41A of the Rules, 2017. If the writ-applicant deems fit, he may approach the authorities in the alternative under Section54 of the Act, 2017.
Held that:- The Hon’ble High Court directed the respondents that once the applicant comes forward with a request for transfer of the ITC in accordance with the provisions contained in Section18 of the Act, the request shall be immediately look into and needful shall be done. For this purpose, if some assistance of the GSTN is required, the same may be availed from the GSTN. The GSTN is directed to cooperate and see to it that the problem is solved.
The writ-applicant shall approach the concerned authorities for transfer of the Input Tax Credit in accordance with provisions contained in Section 18 of the Act, 2017 read with Rules 41 and 41A of the Rules, 2017.
Section 18 of the CGST Act, 2017 — Availability of Credit in special Circumstances —–The applicant prayed for directing the respondent to condone the delay and allow the petitioner to be heard on merits and to allow Revocation of cancellation of registration. The respondent counsel submitted that the petitioner may approach the respondent authorities for transfer of ITC in accordance with the provisions contained in Section 18 of the Act read with Rules 41 and 41A. Alternatively, the petitioner may approach the respondent authorities u/s.54 of the Act, 2017. The court observed that the respondents are ready and willing to resolve the controversy. The applicant shall approach the concerned authorities for transfer of the ITC in accordance with provisions contained in Section 18 of the Act, 2017 read with Rules 41 and 41A of the Rules, 2017. If the writ-applicant deems fit, he may approach the authorities in the alternative under Section54 of the Act, 2017.
Held that:- The Hon’ble High Court directed the respondents that once the applicant comes forward with a request for transfer of the ITC in accordance with the provisions contained in Section18 of the Act, the request shall be immediately look into and needful shall be done. For this purpose, if some assistance of the GSTN is required, the same may be availed from the GSTN. The GSTN is directed to cooperate and see to it that the problem is solved.