HC Raps revenue for failing to act on a transitional-credit claim despite directions

Last updated: 25 November 2021

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The Gujarat High Court has ordered a Revenue Nodal Officer to appear before it for failing to comply with previous court directions. These directions, issued in September 2019 and upheld after review applications were rejected, required the Nodal Officer to allow M/s Siddharth Enterprises to file GST TRAN-1 and TRAN-2 forms. This would enable the company to claim transitional credit for eligible duties on inputs held in stock. Despite the court's clear instructions and the passage of over two years, the department had not facilitated the filing of these forms.

Court :
Gujarat HC

Brief :
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 ("the 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.

Citation :
TS-625-HC(GUJ)-2021-GST dated October 14, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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