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TMI Blog2020 (3) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... ilco Trade Center Pvt. Ltd. - Such exercise shall be completed within a period of four weeks from the date of the receipt of the writ of this order. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 2614 of 2020 - - - Dated:- 4-3-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: Rahul L Gajera (9399) for the Petitioner(s) No. 1,2 for the Respondent(s) No. 1,2,3,4 ORAL ORDER (PER : MR. BHARGAV D. KARIA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs; (I) To issue writ of or in the nature of a mandamus or any other appropriate writ(s), direction(s) and/or pass necessary order (s) directing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit in terms of the then existing sub-section (3) of Section 140 of the IGST Act without claiming the Input Tax Credit pertaining to the stock held beyond 12 months prior to coming into force of the CGST Act, 2017, i.e, for the period prior to 01.07.2016. 5. According to the writ applicants, thereafter, pursuant to the decision of this Court rendered in the case of Filco Trade Center Pvt. Ltd. vs. Union of India, Special Civil Application No.18433 of 2017 with Special Civil Application No.20185 of 2017 dated 05.09.2018, the writ applicant was entitled to the credit pertaining to the stock held beyond 12 months from the effective date of 01.07.2017. The Division Bench of this Court had held as under; 30. To sum up we are of the opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appointed date. Thereafter, the writ applicants made several representations but the same were not replied. The writ applicants have submitted representations dated 05.11.2018 and 30.11.2018 to the Assistant/Deputy Commissioner and with a reminder dated 24.05.2019 to the Nodal Officer to allow the writ applicant to claim in put tax credit of the stock held prior to 12 months from the appointed date. 7. The learned counsel for the writ applicants submitted that in spite of the several reminders sent by the writ applicants to the concerned respondents, requesting them to allow the writ applicants to carry forward in put tax credit pertaining to the stock held prior to 12 months from the appointed date, the same are not replied by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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