2019 (2) TMI 542

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..... yment of duty, he is entitled to the credit in respect thereof - Issue Notice returnable on 27th February, 2019. - R/SPECIAL CIVIL APPLICATION NO. 2409 of 2019 - - - Dated:- 6-2-2019 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner : UCHIT N SHETH (7336) ORDER (JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner has invited .....

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..... invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs. It was submitted that in the facts of the present case, no documents have been prescribed under the Central Goods and Services Tax Rules; under the circumstances, when the petitioner has produced documents evidencing payment of duty, he is entitled to the credit in respect thereof. .....

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