2019 taxo.online 340
WRIT TAX No. – 714 of 2019
M/s SHUNTY BUNTY MOTORS PVT. LTD.
UNION OF INDIA AND 5 OTHERS
Central Goods and Service Tax Act 2017
Bharati Sapru, Justice, Vivek Varma, Justice
In favour of assessee
Represented by : –
Petitioner : – Vinayak Mithal
Respondent : – Gaurav Mahajan
We have heard Mr Vinayak Mithal, learned counsel for the petitioner, Mr Gaurav Mahajan, learned counsel for the Department, Mr A. K. Tiwari, Advocate for the respondents no. 1, 2 & 3 and perused the material on record.
The grievance of the petitioner is that he had applied manually before the respondents for processing of GST TRAN-I form but his application has been rejected due to which he is likely to suffer loss of the credit.
Considering the facts and circumstances of the case, but without prejudice to the merits of the case, respondents are directed to allow the petitioner to make fresh application and in case the petitioner moves any application within next 15 days from today, his application shall be considered and processed by the respondents in accordance with law.
With aforesaid direction, the writ Tax petition stands disposed off.
Order Date :- 30.5.2019