2019 (5) TMI 958

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..... en redressed, if the assessment had been completed or at least if the matter has been looked into. Since that has not been done, we dispose of the writ petition with the following directions: 1) The Assessing Officer shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine. If they are genuine, the petitioner is entitled to ITC and the same could .....

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..... presenting Mr. Jakkula Sridhar, learned counsel for the petitioner and Mr. J. Anilkumar, learned special standing counsel for the Department. 3. On 17-12-2018, we directed the learned standing counsel to get instructions. Today, he submitted that the petitioner claimed Transitional Relief (TGST) to the tune of ₹ 1,88,13,191/-. But unfortunately, the ITC was not carried forwar .....

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..... ficer shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine. If they are genuine, the petitioner is entitled to ITC and the same could be released. The Assessing Officer shall complete the exercise within a period of two weeks; 2) The Assessing Officer shall also complete the assessment, after following due process of law within a .....

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