2021 (3) TMI 689

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....atha Senior Standing Counsel ORDER The petitioner has sought a mandamus directing the respondents to allow the petitioner to file Form GST TRAN-2 and allow it to claim Input Tax Credit on goods held in its stock in relation to which invoices/duty paying documents are unavailable. Both on 24.11.2020 and 04.01.2021, directions were issued to the Nodal Officer to hear the petitioner and pass or....