2019 Taxo.online 235
W.P. (T) No. 1255 of 2019 dated 15.04.2019
M/s ELECTROSTEEL STEELS LIMITED
THE UNION OF INDIA, THE SUPERINTENDENT, CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX (CGST)
2019
GST
Central Goods & Services Tax Act, 2017
Rule 117 of CGST Rules, 2017
D. N. Patel, Justice & B. B. Mangalmurti, Justice
In favour of assessee
High Court
Jharkhand
Represented by: –
Petitioner: -Biren Poddar, Sr. Advocate, Manav Poddar, Advocate
Respondent: – Ratnesh Kumar, Advocate
Order: –
This writ petition has been preferred for getting CENVAT credit under Rule 117 of the Central Goods & Service Tax Rules, 2017 in FORM GST TRAN-1 to be provided by the respondents. There are difficulties with the attempt made by this petitioner because the same was not available online and hence, this petition has been preferred so that respondents can decide the representation of this writ petitioner.
Having heard counsels for the both sides and looking to the facts and circumstances of this case, we hereby, direct this petitioner to prefer representation before the Nodal Officer of Commissionerate (G.S.T.), Ranchi. We also direct the respondents to decide the representation of this petitioner for getting FORM GST TRAN-1 in accordance with law and the circulars issued by the respondents, within a period of four weeks from the date of receipt of a copy of the representation.
With these observations, this writ petition is disposed of