2022 (3) TMI 91

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....ate : Mr. A. Ray, Mr. S. Mukherjee, Mr. D. Ghosh. ORDER Heard learned advocates appearing for the 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 Ce....

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....his GST portal. In view of Section 140 and relevant rules of the GST law and in view of the judgment 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 mo....