9911796707
TMI Blog2023 (9) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... on the stock as on date - direction to condone the delay - HELD THAT:- Reliance placed upon two decisions of the Gujarat High Court in M/s Pradip Chemanlal Mevada vs. Union of India [ 2020 (1) TMI 1169 - GUJARAT HIGH COURT ] and Ezzy Electricals Vs. State of Gujarat [ 2022 (2) TMI 946 - GUJARAT HIGH COURT ] wherein the petitions were disposed of by directing the respondents to do the needful and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Chief Justice And Hon'ble Ashutosh Srivastava, J. For the Petitioner : Pranjal Shukla For the Respondent : C.S.C. ORDER Heard Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ankur Agarwal learned counsel for State respondents. The writ petition has been filed seeking issuance of a writ of Mandamus commanding the respondent authorities to condone the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 07.01.2023 the petitioner stands entitled to avail the ITC in respect of Stock of inputs in the form of semi finished/ finished goods and Capital goods held by it on the date of the withdrawal and furnish statement within 30 days in form GST ITC-01 on the common portal. However due to technical glitches on the GST Portal the petitioner was unable to file the ITC-01 FORM to avail the eligible ITC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions were disposed of by directing the respondents to do the needful and see to it that the petitioner is able to claim the Input Tax Credit by uploading the Form ITC-01. Learned counsel for the petitioner has urged that similar relief may also be granted to the petitioner. Shri Ankur Agarwal learned counsel for the respondents in opposition to the writ petition submits that admittedly the dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the respondents to do the needful and ensure that the writ petitioner is permitted to upload the Form ITC-01 so as to enable him to claim the Input Tax Credit worth Rs. 31,18,718/- as stated in para 13 of the writ petition) under Section 18 (1) (c) of the Act. Let the exercise be done within 4 weeks from the date of service of certified copy of the order of this Court upon the concerned respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
