2024 (9) TMI 1342

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner - HELD THAT:- The matter requires reconsideration at the hands of the 1st respondent. A reading of Ext.P4 order does not show that the 1st respondent had considered the contention of the petitioner that the payments in respect of which he was seeking the benefit of Input Tax Credit were actually payments which were reflected against the Provisional Registration granted to the petitione .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Input Tax Credit has been denied to the petitioner on the ground that no such payment was made against the Permanent Registration Number of the petitioner, which is 32AACFK4681K2Z8. It is the case of the learned counsel for the petitioner that this aspect of the matter has not been considered in Ext. P4 order. 2. The learned Government Pleader refers to Ext.P4 order to contend that the credit was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r 32AACFK4681K1Z9 and before the petitioner was granted the Permanent Registration Number - 32AACFK4681K2Z8. If the payments in respect of which the petitioner is claiming Input Tax Credit were actually paid against the Provisional Registration granted to the petitioner, I see no reason as to why such credit should be unavailable to the petitioner. In order to enable the 1st respondent to consider .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X