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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.
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