2020 (9) TMI 679

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..... aft amendment and paras-8(B) and 8(C) of the main petition. Let notice be issued to the respondents returnable on 14th September 2020. - R/SPECIAL CIVIL APPLICATION NO. 10562 of 2020 - - - Dated:- 4-9-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH And HONOURABLE MR. JUSTICE J.B.PARDIWALA MR DHAVAL SHAH FOR THE PETITIONER ORDER ( PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA .....

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..... dents to allow petitioner to utilize the Input Tax Credit until it is proved that the supplier did not pay the tax after following up the provision of CGST Rules, 2017; (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct or order to allow the Petitioner to utilize Input Tax Credit of ₹ 3,50,868/- and grant stay against the recovery of Input .....

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..... ional Solicitor General of India. We would like to understand from the respondents whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the Input Tax Credit of the writ applicant. We would also like to understand whether for such action, the Department has invoked Rule 86A of the Central Goods and Services Tax Rules .....

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