Case Law Details
Siddharth Enterprises Vs The Nodal Officer (Gujarat High Court)
HC Raps revenue for failing to act on a transitional-credit claim despite directions
In M/s Siddharth Enterprises through Anr. v. The Nodal Officer [TS-625-HC(GUJ)-2021-GST dated October 14, 2021] Hon’ble Gujarat High Court observed that the direction of this Court to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 by M/s Siddharth Enterprises (Petitioner) so as to enable them to claim transitional credit of the eligible duties has not been followed by the Nodal Officer and thus directed him to appear before the court.
A common judgment was delivered by the Hon’ble Gujarat High Court on September 6, 2019 in which all the four writ applications were allowed and Department was directed to permit the Petitioner to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 so as to enable him to claim transitional credit in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Observed that, after passing the above-mentioned judgment four review applications were filed by the Nodal Officer which were rejected by this Court vide order dated February 14, 2020.
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