This writ petition is closed granting liberty to the petitioner to approach the appropriate authority seeking relief that would be considered in accordance with law as and when the request is made.
Section 16 of the CGST Act, 2017 – Input Tax Credit – The petitioner is a dealer, sought a direction to unblock the ITC available in the electronic credit ledger. The court observed that this writ petition is pre-mature since no representation has been made to the appropriate authorities seeking relief and this ought to have been done prior to approaching this Court
Held that:- The Hon’ble High Court closed the writ by granting liberty to the petitioner to approach the appropriate authority seeking relief that would be considered in accordance with law.
This writ petition is closed granting liberty to the petitioner to approach the appropriate authority seeking relief that would be considered in accordance with law as and when the request is made.
Section 16 of the CGST Act, 2017 – Input Tax Credit – The petitioner is a dealer, sought a direction to unblock the ITC available in the electronic credit ledger. The court observed that this writ petition is pre-mature since no representation has been made to the appropriate authorities seeking relief and this ought to have been done prior to approaching this Court
Held that:- The Hon’ble High Court closed the writ by granting liberty to the petitioner to approach the appropriate authority seeking relief that would be considered in accordance with law.