9911796707
TMI Blog2021 (2) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... 021 (2) TMI 618 - KARNATAKA HIGH COURT - 2021 (48) G. S. T. L. 234 (Kar.) X X X X Extracts X X X X X X X X Extracts X X X X ..... r would be entitled to claim input tax credit in relation thereto. It appears that only on account of web portal of respondents not having provided or facilitated for uploading, the petitioner not availed the said input tax credit. A mandamus is issued directing the respondents to consider the innumerable representations made by the petitioner from time to time in a manner so as to enable the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court seeking for a mandamus directing the respondents to consider the representations made by the petitioner for opening of the GST Common Portal so as to enable the petitioner to claim the benefit of the input credit by uploading Form GST-TRAN-3 declaration. 5. The petitioner claims to be a dealer of M/s. Ashok Leyland Light Vehicles. Prior to coming into force of the GST Act on 01.07.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Immediately thereafter the petitioner had raised the said issue with the authorities and requested for necessary action including by submission of hard copy thereof to be considered by the respondents. However, the said representation has not been considered nor any order passed. 7. A perusal of the documents produced would indicate that necessary certificate has been issued by the manufacturer. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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