2016 (12) TMI 958

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....ant : Mr. Sumeet Gadodia, Advocate Mr. Ranjeet Kushwaha, Advocate For the Respondents : J.C. to A.A.G. ORDER Per D.N. Patel, J 1. This writ petition has been preferred mainly for the reason that Explanation (1) to Section 19 of the Jharkhand Value Added Tax, Act, 2005 was inserted by the respondent -State of Jharkhand w.e.f. 1St April, 2010 , which is further amended by Government Notification....

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....e, it appears that originally because of Explanation (1) to section 19 of the Act,2005, this petitioner was not permitted to carry forward Input Tax Credit from the month of January, 2015 to February, 2015. By now, an amendment has been carried out in Explanation (1) to Section 19 of the Act, 2005 by Amendment Notification dated 4th November, 2016, which is made effective from 7th May, 2011. Hence....