9911796707
TMI Blog2020 (3) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice and an e-way bill. It is stated that the transport was detained under Sec. 129 of the Act, since part B of the e-way bill was not filled up and hence Rs. 8,10,000/- towards tax and the same amount towards penalty was collected from the petitioner, following which final order at Ext.P-3 is also issued. That however, the 1st respondent as per Ext.P-5 order dated 19.11.2019 has refused to credit Rs. 8,10,000/- towards the GST registration number of the petitioner in spite of the request made by the petitioner in that regard. It is in the above factgs and circumstances that the petitioner has filed the above W.P.(C). with the following prayers: "(i) To quash Ext.P-5 issued by 1st respondent by the issue of a writ of certiorari or such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is patently illegal and arbitrary. 16. Secondly, 1st respondent has made reference to the provisions of Section 17 (5) (i) to reject the prayer of the petitioner. Section (17) (5) (i) reads as under: (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of Section 18, input tax credit shall not be available in respect of the following, namely:- (i) any tax paid in accordance with the provisions of sections 74, 129 and 130. Above Section it is true prohibits an assessee from taking credit of tax paid under Section 129. But the credit covered by Section 17 is "input tax credit" under Section 16 of the Act. Section 16 of the Act to the extent relevant herein reads as under:- "16. (1) Every r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 129 of the Act. Petitioner is not claiming the benefit of input tax credit as above. Instead it is only requesting for a credit towards the output tax liability. The 1st respondent is therefore not justified in refusing to extend credit of Rs. 8.10 lakhs collected from the petitioner as above." 4. After hearing both sides and after careful evaluation facts and circumstances of the case, more particularly with reference to the pleadings in that regard, this Court is of the considered view that the matter requires serious reconsideration at the hands of the 1st respondent as vital aspects enumerated in paras 15 and 16 of the Writ Petition (Civil) have not been duly considered and adverted to by the 1st respondent. Accordingly, for effe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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