2021 (7) TMI 421

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..... ks so that petitioner, if so advised, may file reply thereto. - W.P.(T) No. 2165 of 2021 - - - Dated:- 5-7-2021 - Hon ble Mr. Justice Aparesh Kumar Singh And Hon ble Mrs. Justice Anubha Rawat Choudhary For the Petitioner : Mr. Salona Mittal, Advocate For the Respondent : Mr. P.A.S. Pati, Advocate ORDER Defect no. 3 is ignored as according to learned counsel for the petitione .....

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..... of the CGST Act, 2017. However, while allowing part of the claim of ₹ 1,98,219/- the remaining amount of tax of ₹ 1,74,469 paid on 12.08.2017 and claimed as transitional credit has been rejected. No proceedings under Sections 73/ 74 of the Act of 2017 were either initiated. Petitioner contends that he does not have any remedy of appeal, therefore, he has to approach this Court. Lea .....

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