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TMI Blog2019 (11) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... hall consider and report to this court as to what amount can be taken to secure to the petitioners the option to discharge GST either at the rate of 18% with full input tax credit or at the rate of 5% without input tax credit. - R/SPECIAL CIVIL APPLICATION NO. 19835 of 2019 - - - Dated:- 14-11-2019 - JUSTICE HARSHA DEVANI AND JUSTICE SANGEETA K. VISHEN, JJ. For The Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant shall attract State tax @ 2.5% without any input tax credit under item (1) and shall not be levied at the rate specified under that entry. It was submitted that for the first time such rate has been made mandatory, that is, the option to pay 18% GST with full ITC has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take credit of input tax charged on any supply of goods or services or both, to mean which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. Reference was made to sub-section (87) of section 2 of the CGST Act which defines the expression prescribed to mean prescribed by rules made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the submissions advanced by learned counsel for the petitioner, issue notice, returnable on 11th December 2019. In the meanwhile, the respondent shall consider and report to this court as to what amount can be taken to secure to the petitioners the option to discharge GST either at the rate of 18% with full input tax credit or at the rate of 5% without input tax credit. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l words are, to 'report to this court as to what measures can be taken to secure to the petitioners'. 3. Under the circumstances, in paragraph 6 of the order dated 14.11.2019, the word 'amount' shall stand substituted by the word 'measures'. 4. The note stands disposed of accordingly. [ Harsha Devani, J. ] [ Sangeeta K. Vishen, J. ] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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