2022 (10) TMI 785

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....ka Rathi and Mr Kumar Sambhav, Advocates. Respondents Through: Ms Suhani Mathur, Advocate. RAJIV SHAKDHER, J. (ORAL): 1. On 19.09.2022 when the matter had come up for hearing, the following had been recorded: "1. The principal grievance of the petitioner is that the respondents/revenue are seeking to recover accumulated credit transitioned by it in terms of Section 140 of Central....

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....the following judgments: (i) Judgement dated 23.08.2022, rendered by the Bombay High Court in W.P. No. 109/2020, titled Unichem Laboratories Limited v. Union of India and 4 Ors. (ii) Judgement dated 29.08.2022, rendered by the Bombay High Court in W.P. No.2168/2021, titled Colgate Palmolive (I) Limited v. Union of India & Ors. (iii) Judgement dated 11.02.2022, rendered b....

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....er clause (i). 3.1. Consequently, the relief sought in prayer clause (ii) is also allowed. No effect will be given to the communication dated 04.02.2019 issued to the petitioner by the office of Commissioner of Central GST Audit-II, Delhi. 3.2. Resultantly, the relief sought in prayer clause (iii) would also have to be allowed. Accordingly, the respondents are restrained from enforcing recov....