2024 (12) TMI 1399

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....arned advocate Mr. Love R. Sharma for the petitioner, learned advocate Ms. Nidhi T. Vyas for the respondent No.1 and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent Nos.2 and 3. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs : "a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof, set aside and quash impugned Order dated 04.04.2024 (received on 12.04.2024) (Annexure-1), to the extent it is against the Petitioner;....

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....tition; i) to set aside the order dated 04.04.2024 (received on 12.04.2024) (Annexure-1) and order dated 09.10.2024 (received on 17.10.2024) (Annexure-16); j) for such and other reliefs as the nature and circumstances of the case may require." 3.1. Learned advocate Mr. Bharat Raichandani for the petitioner submitted that the main controversy in this petition pertains to the Order-in-Original passed by the respondent-Authority in view of the inadvertent error committed by the consultant of the petitioner at the time of filing of the returns in Form GSTR-3B which was later on rectified while filing the returns in Form GSTR-9 as well as in Form GSTR-3B of March, 2020 for the period 2018-19. 3.2. It was submitted that the petitioner ha....

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....gistration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39,- (i) filed upto thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the releva....