2022 (2) TMI 1110

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....he parties and considering the submission of both the parties who agreed that the issues involved in this writ petition are covered by the judgment of the Appeal Court dated 14th December, 2021 passed in MAT 552 of 2020 (Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhawan Vs. M/s. Das Auto Centre), this writ petition is disposed of by the order as hereunder:- In this writ petition, petition....

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....passed on 14th December, 2021 in similar matters by the Appeal Court in MAT 552 of 2020 (Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhawan Vs. M/s. Das Auto Centre & Ors), wherein liberty was given to the writ petitioner/assessee to claim individual tax credit in GSTR-3B Forms for the month of January, 2022 to be filed in the month of February, 2022 and the concerned authority/ Assessing O....