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2024 (11) TMI 583 - HC - GSTSeeking withdrawal of petition - input tax credit on the purchases made from Bharat Petroleum has been wrongly blocked - HELD THAT - The writ petition is dismissed as withdrawn, as prayed, with liberty to take recourse to an appropriate statutory remedy, albeit, as per law. Liberty is also given to the petitioner to move an application for decision concerning the ITC which stands presently blocked. If such an application is moved, the concerned authority, in the first instance shall render a decision on the same.
The writ petition challenging a demand order was dismissed as withdrawn, allowing the petitioner to seek remedy under the CGST Act, 2017. The petitioner can apply for decision on blocked input tax credit within 10 days, with a decision to be made within the same timeframe. CMP No. 18565 of 2024 was disposed of accordingly.
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