2026 (6) TMI 1056

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Harish Vashisth., Advocate For the Respondents : Sri. K. Hema Kumar., Aga ORAL ORDER: The petitioner has called in question the Order in Form GST DRC-07 dated 27.01.2023 and the Summary of Order [Annexure-A] with a prayer for declaration that it is entitled to claim Income Tax Credit [ITC] for the financial year 2018-19 and that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tional Government Advocate who accepts notice for the respondents, does not dispute that the petitioner would be entitled to the benefit of consideration of the returns filed prior to 30.11.2021 in view of certain decisions of the Supreme Court, including the decision in W.P.No.7217/2026 [T-RES]. However, the learned Additional Government Advocate submits that this Court may consider that the peti....