2022 (9) TMI 1385

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....URABLE SRI JUSTICE A.V. RAVINDRA BABU Petitioner and Advocate : Shaik Jeelani Basha Respondent and Advocate : GP For Commercial Tax Harinath N (Asst Solicitor General) Order:- (Per Hon'ble Sri Justice C.Praveen Kumar) Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner, Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax appearing for respondent Nos.1 and ....

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....ct, 2017, contrary to Article 14, 19(1)(g) of the Constitution of India and also the same is in violation of principles of natural justice and consequently direct the respondents to redress the grievance of the petitioner forthwith, and in the alternative, permit the petitioner to claim Credit Carry Forward of Rs.42,05,365/- manually, in the interest of justice and equity, consequently direct the ....

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....to file Special Leave Petition(s) is allowed. Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases: 1. Goods and Service Tax N....

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....edit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. 6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims. The Special Leave Petitions ar....