2021 (5) TMI 617

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....OURT - HC (Judgement / Order / Decisions)<br>Dated:- 5-3-2021<br>W. P. (MD)Nos. 853, 854, 856 & 861 of 2021 - -<br>GST<br>HONOURABLE MR. JUSTICE G.R.SWAMINATHAN For Petitioners : Mr. S. Karunakar For Respondents : Mr. K. Prabhu, Standing Counsel. COMMON ORDER Heard the learned counsel on either side. 2. The petitioners were the registered dealers under the Tamil Nadu Value Added Ta....

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....edit Ledger, ITC has not been carried forward. In any event, well before the cut of date, namely, 31.03.2020, the petitioners have been knocked the doors of the respondents. Therefore, the petitioners are entitled to relief. The issue is no longer res integra. 3. The learned counsel for the petitioners drew my attention to the decision of the Hon&#39;ble Division Bench of the Delhi High Court i....

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....r making the revision coincided with the last date for filing the return i.e. 27th December, 2017. Thus, such facility was rendered impractical and meaningless" 4.The decision of the Hon&#39;ble Division Bench of Delhi High Court is squarely applicable to the case on hand. 5. Since the petitioners have clearly made out a case for grant of relief, the jurisdictional officer/6th respondent is ....