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TMI Blog2020 (6) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... after the decision is rendered by the authorities, it will be open for the petitioner to take a further legal recourse in accordance with law - While not entertaining this petition and not touching the merit part of the case of the petitioner, the respondent Nos. 6 to 8 are directed to respond to the communication of the petitioner within four weeks from the date of receipt of this order. Petition disposed off. - R/Special Civil Application No. 7383 of 2020 - - - Dated:- 11-6-2020 - Ms. Justice Sonia Gokani And Mr. Justice N.V. Anjaria For the Petitioner(s) : Mr. Avinash Poddar For the Respondent State And Its Authorities : Mr. Utkarsh Sharma ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Notice retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of procedural lapse. Relying on the decision of this court rendered in case of M/s. Siddharth Enterprises through Partner Mahesh Liladhar Tibdewal vs. the Nodal Officer in Special Civil Application No. 5758 of 2018 and allied matters , it is urged that mere procedural mistake in filling of form GST TRAN 01 could not be held as a ground for precluding the petitioner to claim the right even under the existing provisions. 6. We have heard learned advocate Mr. Avinash Poddar for the petitioner. On the lines of the petition, he made detailed submissions. He drew our attention to the fact that two communications have already been sent to Deputy State Tax Commissioner as well as State Tax Commissioner respectively on 5.8.2019 and 20.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communication way back in August and September, 2019. Let the department respond to the same as it is its bounden duty to either except to the request or to deny. It is only after the decision is rendered by the authorities, it will be open for the petitioner to take a further legal recourse in accordance with law. 9. While not entertaining this petition and not touching the merit part of the case of the petitioner, the respondent Nos. 6 to 8 are directed to respond to the communication of the petitioner within four weeks from the date of receipt of this order. 10. With the above, the petition is disposed of. 11. Disposal of this petition shall not come in the way of the petitioner to approach any authority including approaching th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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