2019 (6) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate   Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel for respondent No. 2 (GST Council)   O R D E R At the very outset, counsel appearing for the petition seeks to implead GST Council, through its Chairman as respondent No. 2 to the present petition. Allowed and the GST Council through its Chairman is impleaded as respondent No. 2. Mr. Harpreet Singh, Senio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....concerns the State GST Forms, and in the absence of the GST Council, the court should not issue any blanket directions. Petitioner cites the decision of the Allahabad High Court of M/s Earthcon Constructions Pvt. Ltd. vs. Union of India and others (Writ Tax No.936/2018 decided on 06.07.2018) = 2018 (12) TMI 1083 - ALLAHABAD HIGH COURT. The court had then directed as follows: "The petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o reopen the portal within two weeks from today. In the event they did not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit ....