filing the Form GST TRAN-1
from time to time and accordingly, the petitioner had filed their Form
GST TRAN 1 on 16.10.2017 under Sections ... filing
the Form GST TRAN-1 from time to time and accordingly, the petitioner
had filed their Form GST TRAN 1 on 16.10.2017 under Sections
filing the Form GST TRAN-1
from time to time and accordingly, the petitioner had filed their Form
GST TRAN 1 on 16.10.2017 under Sections ... filing
the Form GST TRAN-1 from time to time and accordingly, the petitioner
had filed their Form GST TRAN 1 on 16.10.2017 under Sections
provision of the
GST Act and Rules in the form of TRAN - 1 and that the Rules
allowed the transfer of CENVAT Credit amount which ... credit through TRAN-1.
The appellant has failed to declare the same in time in ER-1
return and also in TRAN- 1 after enactment
credit stood completely lost
and could not be claimed in TRAN - 1 as transitional credit
under CGST Act . Admittedly, the petitioner was not entitled ... credit through TRAN-1.
The appellant has failed to declare the same in time in ER-1
return and also in TRAN- 1 after enactment
introduction of GST they took the prepaid
service tax to GST TRAN - 1. On being pointed out by the Department
about having wrongly carried forward ... prepaid service tax to TRAN-
1, they reversed the same. Consequent to reversal, they filed refund
claim on 12.3.2019 for the refund of prepaid service
MEETING dated 15.09.2016
Persons present from OTSUKA Persons present from TRANS
1. YolchiNishioka 1. Mr SilkanthaSahu
2. Mr Yemade Takao 2. Ms SudeshnaSahu
Signature ... case Trans completes the complete Job before 30 July 2017, bonus of
0.5% per week shall be paid to Trans by Otsuka.
11. Trans
these invoices was duly furnished under the relevant Table in TRAN 1
and the said claim was duly accepted by the portal without any warning ... TRAN-1 conducted by CAG, as communicated in their letter GSTA - III dated 29.07.2021
Notice filed TRAN-1 and availed Transitional Credit of Rs. 1
lawfully eligible to take the same into GST as ITC
through TRAN 1. However, it appears that in order to get
the amount of Cenvat ... Cenvat Credit as
per revised ER-1 return into GST through TRAN 1 as ITC
which they failed to do. Hence, it appears that
Further, it may kindly be noted that a notification under section 6(1) of the CGST
Act would be part of subordinate legislation which instead ... sense that from the year 2018 for the very same TRAN - 1 issue the appellants
have repeatedly been summoned, issued notices etc. The spot memos
COPY OF THE MEMO OF CHARGES AND STATEMENT OF
ALLEGATIONS NO.TRANS-A1/93/2017-TRANS DATED
24.10.2017.
EXHIBIT P6 TRUE COPY ... TRANSPORT
DATED 27.4.2018.
EXHIBIT P8 TRUE COPY OF THE LETTER NO.TRANS-A1/93/2017-TRANS
DATED 1.9.2018 FROM THE ENQUIRY OFFICER
