2020 (1) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R The petitioner has sought for the following reliefs: a) Issue necessary writ(s), direction(s) and/or pass necessary orders directing the respondents to allow the petitioner to claim refund of input tax credit by directing the respondent No.3 to accept the application for refund of input tax credit under the category "Others" either on the online portal or manually for the relevant period "Jul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for refund of Input tax credit or in the alternative direct the respondent No.2 to accept and process the refund of input tax credit by way of manual mode; d) To issue order/s directions, writ(s) or any other relief as this Hon'ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice. 2. In view of the Circular No.125/44/2019-GST dated 18/11/2019, i....