2021 (1) TMI 251

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....sh Chandra Shukla ORDER Heard Sri Rahul Agarwal, learned counsel for the petitioner, learned Standing Counsel appearing for respondent nos. 2, 4 & 5 and Sri R.C. Shukla, learned counsel appearing for respondent no. 3. Notice on behalf of respondent no. 1 has been accepted by Asstt. Solicitor General of India. Instant petition has been filed seeking the following reliefs : "(a)....

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....th the immovable property. (c) to issue a writ, order or direction in the nature of Mandamus directing the respondents to permit the petitioner to avail input tax credit earned of on goods/services used in construction of immovable property, including in civil works connected with the immovable property but not claimed in the GST return for the financial year 2019-20 as also, claim input ....