2020 (6) TMI 382

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....r. Utkarsh Sharma ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Notice returnable forthwith. 2. Learned Assistant Solicitor General of India Mr. Devang Vyas waives service of Notice on behalf of Union of India and learned AGP Mr. Utkarsh Sharma waives service of Notice on behalf of respondent State and its authorities. 3. This is a petition preferred under Article 226 of the Constitu....

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....ame to be fled. It is averred in the petition that in fact the petitioner would be entitled to the entire amount of credit by filling GST TRAN 01. Therefore, there remains differential amount of credit of Rs. 4,78,556/-. 5. It is pointed out by the petitioner that specific right given under section 140 of the CGST Act, 2017, could not be curtailed or defeated on account of procedural lapse. Relyi....

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....ime is elapsed. He also agrees that according to him the decision of this court of September, 2019 would bind the authorities which ought to have responded to the last communication of November, 2020 in wake of the binding decision. 7. Learned AGP Mr. Utkarsh Sharma requested that notice may not be issued and short time be accorded to him to obtain required information from the authorities. Mr. S....

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.... there is a procedural lapse and whether such filling of GST TRAN 01 is permissible, are the aspects to be gone into and decided by the competent authority, to which the petitioner has already addressed communication way back in August and September, 2019. Let the department respond to the same as it is its bounden duty to either except to the request or to deny. It is only after the decision is r....