2016 (12) TMI 958

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... om the month of January, 2015 to February, 2015. By now, an amendment has been carried out in Explanation (1) to Section 19 of the Act, 2005 by Amendment Notification dated 4th November, 2016, which is made effective from 7th May, 2011. Hence, we, hereby direct the respondents to allow this petitioner to carry forward Input Tax Credit for the month of January, 2015 to February, 2015 and for subseq .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation dated 04.11.2016, which is made effective from 7th May, 2011.This petitioner was initially not allowed to carry forward Input Tax Credit for the month of January,2015 to February,2015 in On-line return because of original Explanation (1) to Section 19 of Jharkhand Value Added Tax Act, 2005. Now, this Explanation (1) has been amended by Amendment Notification dated 4th November, 2016, which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1. Hence, we, hereby direct the respondents to allow this petitioner to carry forward Input Tax Credit for the month of January, 2015 to February, 2015 and for subsequent months, as per the amended version of Explanation (1) to Section 19 of the Jharkhand Value Added Tax Act, 2005 and the assessment will be carried out of this petitioner by the Assessing Officer, in accordance with law. 4. With .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X