2021 (1) TMI 1143 - HC - GST

Seeking a direction to the respondents to unblock and make available the credit in the electronic credit register for the purposes of Goods and Service Tax - HELD THAT - This writ petition is pre-mature since no representation has been made to the appropriate authorities seeking relief and this ought to have been done prior to approaching this Court with this Writ Petition. Petition closed.

Summary

The High Court of Madras disposed of a writ petition seeking a mandamus to unblock and make available electronic credit register for Goods and Service Tax. The petition was deemed premature as no representation was made to appropriate authorities before approaching the court. The petitioner was granted liberty to seek relief from the appropriate authority in the future.