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2021 (2) TMI 387 - GUJARAT HIGH COURTTransfer of the Input Tax Credit to the existing GSTIN number - Section 18 of the Act, 2017 read with Rules 41 and 41A of the Rules, 2017 - HELD THAT:- This writ-application is disposed off with a direction to the respondents that once the writ-applicant comes forward with a request for transfer of the Input Tax Credit in accordance with the provisions contained in Section18 of the Act, the request shall be immediately look into and needful shall be done. For this purpose, if some assistance of the GSTN is required, the same may be availed from the GSTN. The GSTN is directed to cooperate and see to it that the problem is solved. Let this exercise be completed at the earliest. Application disposed off.
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