2019 Taxo.online 363

W.P. (C) no. 7817 of 2019

QRS Retail Ltd.

The Commissioner and Ors.



Central Goods and Services Tax Act 2017


CGST Rules 2017



In favour of assessee

High Court





Order: –

The writ prayers read as under:

“I. Issue a writ of mandamus or any other  appropriate  writ, direction or order, calling for records leading to Ext.P2.

    1. Issue a writ of mandamus or any other appropriate writ, direction or order directing the respondent to permit the petitioner to amend the tax return – Tran 1 form as
    2. Issue a writ of mandamus directing the respondent to permit the petitioner to claim eligible credit of Rs.4,58,71,210/- towards Central Tax.
    3. Grant such other relieves that this Hon’ble Court may deem fit and proper in the facts and circumstances of the case”
  1. The respondents filed statement and have placed on record letters dated 28.03.2019 24.04.2019 and 08.5.2019 addressed by the Superintendent, Central GST and Central Excise Statute Range, to petitioner.
  2. Mr. P.A. Augusine, keeping in view the communication addressed by the respondents to petitioner states that the petitioner is satisfied if the exercise now undertaken by the respondents is concluded within reasonable period. He further submits that the petitioner is prepared to submit the supporting documents as desired in the correspondence referred to above.
  1. Sri R.Sreejith states that the respondents would complete the exercise within two months from the date of submission of all the documents by the petitioner.
  2. The statements of learned counsel are placed on record and the writ petition is disposed of by this order:
    1. The petitioner files reply together  with  all supporting documents in response to communication O.C.No.68/2019 dated 28.03.2019 received from the office of the Superintendent, Central GST and Central Excise, within one week from today.
    2. The first respondent considers the reply together with the documents filed by the petitioner and takes such other or further steps as are either compelled or necessitated by the circumstances of the reply and thereafter the first respondent does everything needful and completes the entire exercise including the refund of amount to petitioner within two months from the date of receipt of such reply.

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