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TMI Blog2021 (2) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... lved. Let this exercise be completed at the earliest. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 13296 of 2020 - - - Dated:- 8-2-2021 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA Appearance: MR. AVINASH PODDAR (9761) for the Petitioner(s) No. 1 MR UTKARSH R SHARMA (6157) for the Respondent(s) No. 4 MR CHINTAN DAVE, AGP NOTICE SERVED BY DS (5) for the Respondent(s) No.1,2,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Draft amendment is allowed. The necessary incorporation shall be carried out at the earliest. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel appearing for the GSTN is unable to join the video conference as he is held up in some other Court. 5. Pursuant to the order passed by this Court dated 01/02/2021 referred to above, the affidavit-in-reply has been filed by one Shri Vivekkumar M. Damor, Assistant Commissioner of State tax stating as under: 1. The petitioner in the present writ petition has prayed for revocation of cancellation of the Registration No. being GSTIN 24AAYPB8860D2ZH. 2. In this regard pursuant to the directions issued by this Hon'ble Court the respondent authorities have tried to resolve the controversy by suggesting an amicable solution. The petitioner may approach the respondent authorities for transfer of Input Tax Credit in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it, he may approach the authorities in the alternative under Section54 of the Act, 2017. 8. It is sought to be clarified that the transfer of the Input Tax Credit to the existing GSTIN number may consume some time and for that purpose, the authorities may even need some technical assistance from the respondent no.4 GSTN. 9. We dispose of this writ-application with a direction to the respondents that once the writ-applicant comes forward with a request for transfer of the Input Tax Credit in accordance with the provisions contained in Section18 of the Act, the request shall be immediately look into and needful shall be done. For this purpose, if some assistance of the GSTN is required, the same may be availed from the GSTN. The GSTN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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