2021 (6) TMI 104

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..... d on PMT-03 - ineligible input tax credit - HELD THAT:- Taking note of the order dated 07.04.2021 and the Undertaking of the Department as recorded on 07.04.2021 and the stand of the Department as regards the show cause notice dated 11.09.2020 and in light of the orders passed in this petition on various dates, no further grievance of the petitioner survives for redressal and accordingly further .....

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..... ade on behalf of Revenue that the claimant could take credit of refund that was sanctioned based on PMT-03 that had been issued manually by accounting for such refund in the GSTR-3B monthly return. 2. Learned counsel for the Revenue submits that as regards the show cause notice dated 11.09.2020 bearing No. SCN No.85/2020-21 BZU issued by Office of The Principal Additional Director, Directorate .....

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..... , is taken note of. 4. Taking note of the order dated 07.04.2021 and the Undertaking of the Department as recorded on 07.04.2021 and the stand of the Department as regards the show cause notice dated 11.09.2020 and in light of the orders passed in this petition on various dates, no further grievance of the petitioner survives for redressal and accordingly further adjudication in the matter does .....

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