2022 (4) TMI 1520

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....e Respondents : Mr. Dhananjay Deshmukh i/b. Swapnil Bangur   P.C. :- Heard the learned Counsel for the parties. For the order that is proposed to be passed, it is not necessary to detail the facts of the case. 2. The Petitioner is an Undertaking of Government of Maharashtra established under the Maharashtra Raw Cotton (Procurement, Processing and Marketing) Act, 1971. The Petitioner ....

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....terest as specified. 3. The reply affidavit is filed. The Petitioner has also filed rejoinder. In the reply affidavit the stand is reiterated that unless payment is made by furnishing GSTR-3B Return, it cannot be considered as payment of tax. 4. In the Petition and rejoinder the Petitioner has placed on record various factual aspects to demonstrate that for some period the Petitioner may hav....

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....ot considered by the Deputy Commissioner. The learned Counsel for the Respondents has sought to contend that availability of the Input Tax Credit cannot be considered for the purpose of Section 50 of the CGST Act, 2017. 5. Therefore, both. the above mentioned factual aspect and legal aspect having been not considered and considering the fact that the Petitioner is a Semi Government Agency, we a....