2020 (10) TMI 850

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..... . Therefore, let the matter be listed before the appropriate Division Bench, as per the present distribution of roster. - W. P. (T) No. 4233 of 2019 - - - Dated:- 15-10-2020 - Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mrs. Justice Anubha Rawat Choudhary For the Petitioner : Ms. Lavanya Gadodia, Advocate For the Resp-UOI : Mr. Niraj Kumar, A.C to ASGI For the .....

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..... ct that the same is not reflected in its last preceding return. It has also sought a declaration that a dealer is entitled to carry forward and avail the benefit of ITC under the GST regime of such further amounts of CENVAT Credit of eligible duties despite the fact that the said amount of CENVAT Credit was not reflected in the return relating to the period immediately preceding the appointed day .....

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..... ing the benefit of Input Tax Credit, as per Section 140 of C.G.S.T Act. Other consequential relief has also been sought for. 3. Learned counsel for the Respondent-GST Council and Central Goods and Service Tax Department submits that he would be filing counter affidavit in the matter. Mr. Niraj Kumar, A.C to learned ASGI submits that he would also be seeking instructions in the matter. 4. The .....

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