2019 (12) TMI 1085

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....RT - TMI<br>JHARKHAND HIGH COURT - HC<br>Dated:- 19-12-2019<br>W. P. (T) No. 2604 of 2019 - -<br>GST<br>H. C. Mishra And Deepak Roshan, JJ. For the Petitioner : Sumeet Gadodia, Advocate For the Respondents : Mr. Ratnesh Kumar, Advocate ORDER Heard learned counsel for the petitioner and learned counsel for the Central Goods, Services Tax & Central Excise. 2. The issue involved in this app....

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....t been accepted. 4. In the present case, we are not concerned with the fact whether the petitioner Company is entitled to the input tax credit claimed by them or not. The question for our consideration is that Form TRAN-I submitted by the petitioner is required to be accepted, scrutinized and the claim of the petitioner is to be finalized by the authorities under the GST Act. Admittedly, if the ....