Petitioner is seeking permission to utilise transitional credit from July 2017 onwards as well as to rectify GSTR-3B from July 2017 to till date
Section 140 of the CGST Act, 2017 — Transitional Credit -- The petitioner has sought a direction to respondent to dispose of petitioner’s letter dated 18th June, 2020 seeking permission to utilise transitional credit from July 2017 onwards as well as to rectify GSTR-3B from July 2017 to till date and as a consequence refund Rs.3,00,46,015/- i.e. cash paid on output tax liability. The petitioner submitted that the portal be reopened so that the petitioner can file a rectified GSTR-3B for the period July 2017 onwards thereby enabling him to utilize the credit to be carried forward through GST TRAN-1 from July 2017 onwards. He relied the judgment of a Coordinate Bench of this Court in Bharti Airtel Limited vs. Union of India & Ors. W.P.(C) 6345/2018.
Held that:-The Hon’ble High Court issued notice and directed the Commissioner, GST Delhi (South), to decide the petitioner’s letter dated 18th June, 2020 within eight weeks in accordance with law.
Petitioner is seeking permission to utilise transitional credit from July 2017 onwards as well as to rectify GSTR-3B from July 2017 to till date
Section 140 of the CGST Act, 2017 — Transitional Credit -- The petitioner has sought a direction to respondent to dispose of petitioner’s letter dated 18th June, 2020 seeking permission to utilise transitional credit from July 2017 onwards as well as to rectify GSTR-3B from July 2017 to till date and as a consequence refund Rs.3,00,46,015/- i.e. cash paid on output tax liability. The petitioner submitted that the portal be reopened so that the petitioner can file a rectified GSTR-3B for the period July 2017 onwards thereby enabling him to utilize the credit to be carried forward through GST TRAN-1 from July 2017 onwards. He relied the judgment of a Coordinate Bench of this Court in Bharti Airtel Limited vs. Union of India & Ors. W.P.(C) 6345/2018.
Held that:-The Hon’ble High Court issued notice and directed the Commissioner, GST Delhi (South), to decide the petitioner’s letter dated 18th June, 2020 within eight weeks in accordance with law.