2022 (10) TMI 785

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The respondents are restrained from enforcing recovery of accumulated credit transitioned by the petitioner [inter alia, in terms of Section 140 of the Central Goods and Services Tax Act, 2017] concerning Input Service Distributor (ISD) registration granted to it by the respondents - the petitioner would be free to approach the respondents for grant of consequential relief. Petition disposed of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Distributor and is registered with the respondents/revenue. 2. The communication assailed in the writ petition i.e., the letter dated 04.02.2019, is a communication whereby the petitioner s request for allowing credit of unutilized ISD has been rejected. 2.1. To be noted, this communication has been issued by respondent no. 4. 3. Besides this, challenge is also laid to instr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondents, says that he will examine the judgments and accordingly, return with instructions. 6. List the matter on 10.10.2022. 7. In the meanwhile, counsel for the petitioner will also file a two-page note, with regard to the issue(s) raised in the writ petition. 2. Ms Suhani Mathur, who appears on behalf of the respondents/revenue, says that in view of the judgments referred to in o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X