2021 (3) TMI 689 - HC - GST

Seeking directions to respondents to allow the petitioner to file Form GST TRAN-2 - Input Tax Credit on goods held in its stock in relation to which invoices/duty paying documents are unavailable - HELD THAT - The petitioner states that he may be permitted to file a representation before the correct officer. In such circumstances, the mandamus sought for in this writ petition cannot be granted. Petition dismissed.

Summary

The petitioner sought mandamus to file Form GST TRAN-2 and claim Input Tax Credit. Directions were given to hear the petitioner, but a memo stated the representation was filed before the wrong officer. The writ petition was dismissed, with liberty granted to take steps in accordance with the law.