2021 (6) TMI 104

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t / Order / Decisions)<br>Dated:- 21-4-2021<br>WRIT PETITION No. 9793/2020 (T-RES) - -<br>GST<br>HON&#39;BLE MR.JUSTICE S. SUNIL DUTT YADAV PETITIONERS (BY SRI G. SHIVADASS, SENIOR COUNSEL FOR SRI ADITYA VIKRAM BHAT, ADVOCATE) RESPONDENTS (BY SRI MADANAN PILLAI R., CGSC FOR R1; SRI JEEVAN J. NEERALGI, ADVOCATE FOR R2 TO R5) ORDER The grievance of the petitioners has been addressed to b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ineligible availing of input tax credit, in light of the stand taken by the Department by way of Undertaking dated 07.04.2021, the question of reopening of the aspect of input tax credit availed by the petitioners, consequent to the petitioners taking benefit in terms of the Undertaking recorded in the order dated 07.04.2021, would not arise and there would be no further proceedings pursuant to su....