2020 (2) TMI 274

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..... ll in payment of tax / GST - input tax credit - HELD THAT:- Let the authorities examine the issue and the benefits accorded to the writ petitioner in the judgement M/S COMMERCIAL STEEL ENGINEERING CORPORATION VERSUS THE STATE OF BIHAR, THE JOINT COMMISSIONER OF STATE TAXES PATLIPUTRA CIRCLE, PATNA, THE ASSISTANT COMMISSIONER OF STATE TAXES PATLIPUTRA CIRCLE, PATNA [ 2019 (7) TMI 1452 - PATNA HIGH .....

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..... he Asst. Commissioner of State Tax, Sasaram Circle, Sasaram, qua the levy of interest of ₹ 19,68,689.12/-. In the order dated 01.07.2019, the claim of Input Tax Credit to the extent of ₹ 55,69,823.28/- has been held to be inadmissible and consequentially interest of ₹ 19,68,689.12/- has been levied without there being any shortfall in payment of tax/cess, being wholly withou .....

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..... corded to the writ petitioner in the judgement referred to supra, be also made available to the instant writ petitioner. We clarify that all issues are left open to be considered by the authorities with regard to the petitioner s entitlement. Learned counsel for the petitioner states that the petitioner shall positively approach the authority concerned within a period of two weeks from today. .....

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