TMI Blog2019 (1) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... im relief, the petitioner is permitted to reverse the input tax credit subject to the final outcome of the petition. - R/SPECIAL CIVIL APPLICATION NO. 20626 of 2018 - - - Dated:- 26-12-2018 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The PETITIONER (s) : MR DHAVAL SHAH (2354) ORAL ORDER ( PER : HONOURABLE MS . JUSTICE HARSHA DEVANI) Mr. Prakash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment has amended the said notification and provided that such notification shall not apply to the input tax credit accumulated on supplies received on or after 1st Day of August, 2018 in respect of goods mentioned at serial numbers 1,2,3,4,5,6,6A,6B,6C and 7 of the Table. It was submitted that at the same time, vide clause (ii) of the proviso it has been provided that in respect of said goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltra-vires subsection (3) of section 54 of Central Goods and Services Tax Act. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 18th January, 2019. By way of ad-interim relief, the petitioner is permitted to reverse the input tax credit subject to the final outcome of the petition. To be heard with Special Civil Application No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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