In light of the orders passed in this petition on various dates, no further grievance of the petitioner survives for redressal and accordingly further adjudication in the matter does not arise.
Input Tax Credit —- The grievance of the petitioners has been addressed to by the respondents by virtue of an Undertaking accompanied with Form GST PMT-03. The respondent counsel submitted that the show cause notice dated 11.09.2020 regarding the purported ineligible availing of ITC, in light of the stand taken by the Department by way of Undertaking dated 07.04.2021, the question of reopening of the aspect of input tax credit availed by the petitioners, consequent to the petitioners taking benefit in terms of the Undertaking recorded in the order dated 07.04.2021, would not arise and there would be no further proceedings pursuant to such show cause notice in a manner adverse to the interests of the petitioners. The petitioner submitted that insofar as refund that has been sanctioned, they would give up their right to claim interest in light of redressal of their grievances. The court observed that no further grievance of the petitioner survives for redressal and accordingly further adjudication in the matter does not arise.
Held that:- The Hon’ble High Court disposed off the petition accordingly, as not calling for any further orders.
In light of the orders passed in this petition on various dates, no further grievance of the petitioner survives for redressal and accordingly further adjudication in the matter does not arise.
Input Tax Credit —- The grievance of the petitioners has been addressed to by the respondents by virtue of an Undertaking accompanied with Form GST PMT-03. The respondent counsel submitted that the show cause notice dated 11.09.2020 regarding the purported ineligible availing of ITC, in light of the stand taken by the Department by way of Undertaking dated 07.04.2021, the question of reopening of the aspect of input tax credit availed by the petitioners, consequent to the petitioners taking benefit in terms of the Undertaking recorded in the order dated 07.04.2021, would not arise and there would be no further proceedings pursuant to such show cause notice in a manner adverse to the interests of the petitioners. The petitioner submitted that insofar as refund that has been sanctioned, they would give up their right to claim interest in light of redressal of their grievances. The court observed that no further grievance of the petitioner survives for redressal and accordingly further adjudication in the matter does not arise.
Held that:- The Hon’ble High Court disposed off the petition accordingly, as not calling for any further orders.