2021 (1) TMI 747

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.... Justice Aparesh Kumar Singh Hon'ble Mrs. Justice Anubha Rawat Choudhary Through Video Conferencing For the Petitioner : Mr. Nitin Kumar Pasari, Advocate For the GSTN : Mr. Amit Kumar, Advocate For the State : Mr. Piyush Chitresh, A.C to A.G ORDER Writ petitioner approached this Court for the following reliefs: A. For issuance of appropriate writ, order or direction, includin....

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....of SGST Act, CGST Act and IGST Act without payment of interest and late fee. Counter affidavit have been filed both by the State respondent and by CGST. A physical demonstration of the functioning of the GSTN Portal was organized on 15-12.2020 for proper appreciation of the case of the petitioner relating to his grievance of denial of transitional credit into its electronic credit ledger. Durin....

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....15,626.69 has been adjusted against VAT liability and the balance Rs. 1,89,680.00 has been adjusted against CST liability and on the basis of this fact it has been further stated that the petitioner has exhausted all the VAT ITC at the expiry of 1st Quarter of Financial Year 2017-18 ending on 30.06.2017. Learned counsel appearing on behalf of the petitioner submits that the grievance of the pet....