M/S.Topsel PVT. LTD. vs. Union Of INDIA
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17.07.2019 Heard learned counsel for the petitioner.
By way of this writ petition, the petitioner has prayed for the following relief:
“It is therefore prayed that this Hon’ble may be graciously pleased to:
Admit this Writ Petition, issue RULE NISI calling upon the O.Ps. to show cause, and if the opposite parties fail to show cause or show insufficient cause, the said rule be made absolute in granting the relief’s prayed for;
Direct the Opposite parties to afford an opportunity to the Petitioner-Company to revise/ rectify the Form TRANS-1 and enable/facilitate the proper filing of Form TRANS-2 under the Transition provisions of the GST laws to avail the Input Tax Credit for the indirect taxes paid on the stocks which was held on the Appointed Day, to rectify the errors inadvertently committed by the Petitioner, and/or 3. Direct the Opp. Parties to give Provisional Credit u/s 41 of CGST Act/Provisional Refund similar to Section 54(6) of CGST Act, to the Input Taxes of Rs.8,08,617 till the grievance of the Petitioner is finally settled by the O.Ps.
Pass such other and/or further orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.”
During course of hearing, learned counsel for the petitioner states that the petitioner has filed a representation dated 01.08.2018 to the learned Nodal Officer (IT Grievance Redressal Mechanism) CGST & CX, Cuttack vide Annexure-9 which is pending for consideration. Hence, he prays for a direction for early disposal of such representation.
Considering the limited nature of grievance and without expressing any opinion on the merits of the case, the writ petition is disposed of with a direction to the opposite parties to consider and dispose of the representation of the petitioner dated 01.08.2018 vide Annexure-9 on its own W.P.(C) No.8682 of 2019
-2- merit within a period of four weeks from the date of receipt of a certified copy of this order, if the same is still pending.
Urgent certified copy of this order be granted on proper application.
.……..........………… ( K.S. Jhaveri ) Chief Justice
……………….…….. ( K.R. Mohapatra ) Judge
AKK
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.