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2018 (9) TMI 373 - HC - GSTUnable to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade - Circular No. 39/13/2018-GST dated 3rd April, 2018 - Held that:- Petitioners state that they have already made a representation to the respondent authorities under the grievance mechanism and would pursue the said remedy. However, in case they are aggrieved by the final determination, they should be given liberty to challenge the order - The petitioners also reserve their right to challenge the constitutional vires if required and necessary. Petition disposed off.
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