2019 (6) TMI 1378

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....S MAITHILI MEHTA, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.00. RULE, returnable forthwith. Ms.Maithili Mehta, learned AGP waived service of notice of rule for and on behalf of the respondent. 2.00. By this writ application, the writ applicant, a partnership firm has prayed for the following main reliefs:- 19(A). YOUR LORDSHIPS be pleased to issue writ of ma....

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....er appropriate writ, order or direction to the respondent authority to pass order in FORM GST-PMT-03 in terms of provision of Rule 86(4) of the Central Goods and Service Tax Act, 2017 read with Circular No.59/33/2018-GST re-crediting the rejected amount in the electronic credit ledger for tax period of July-2018." 3.00. The writ applicant is carrying on business of manufacturing and trading of ....

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....assing order in Form GSTPMT- 03 is violative of the fundamental rights guaranteed under Article 19(1)(g) of the Constitution of India. 4.00. Mr.Vijay Patel, the learned counsel appearing for the writ applicant vehemently submitted that during the relevant tax period under consideration i.e. May, 2018, June, 2018 and July, 2018, his client had affected zero rated sales as per the provisions of s....

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....l, the learned counsel would submit that till this date, no cognizance has been taken, either by the Deputy Commissioner or by the Assistant Commissioner in this regard. He submitted that the Deputy Commissioner in so many words had informed the Assistant Commissioner to do the needful in the matter. However, till date, nothing has been done so far. 5.00. Having heard the learned counsel appear....