2020 (11) TMI 182

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..... e For the Union of India : Mr. Neeraj Kumar, A.C to Mr. Rajiv Sinha, A.S.G.I For the Respondent nos. 2-5 : Mr. Ratnesh Kumar, Advocate ORDER Mr. Sumeet Gadodia, learned counsel appears for the petitioner, Respondent-Union of India is represented by Mr. Neeraj Kumar, A.C to Mr. Rajiv Sinha, learned A.S.G.I and Mr. Ratnesh Kumar appears for respondent nos. 2 to 5- officials of Central Goods and .....

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..... f the Constitution of India as it affects the right of the petitioner availing tax credit. Petitioner has also questioned the demand letter dated 12th February, 2020, asking it to pay the amount of Rs. 97,324/- availed as Input Tax Credit for discharging its output tax liability, as being arbitrary, unreasonable and de-hors the scheme of the Central Goods and Services Tax Act, 2017 and the Rules p .....

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