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2019 (5) TMI 1175

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..... ne quarterly returns R-1 for the period July, 2017 to June, 2018 as while uploading the return, a message was being displayed that 'there is no obligation found corresponding to this TIN Number'. Accordingly, the petitioner sent a letter dated 27.7.2018 (Annexure P-5) to respondent No.3 for issuance of 'C' Form, but to no effect. HELD THAT:- We dispose of the present petition by .....

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..... #39; in respect of purchase of Natural Gas used as fuel for manufacturing of goods for sale and captive power generation for the manufacturing of taxable domestic goods. Further, a writ of certiorari has been sought for quashing the instructions dated 24.9.2018 (Annexure P-7) issued by respondent No.2 for issuance of 'C' Forms for the purchases made after 1.7.2017. 2. The .....

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..... suppliers from time to time. The Central Government brought the Taxation Laws (Amendment) Act, 2017 vide notification dated 5.5.2017 (Annexure P-3). The said Act came into force w.e.f. 1st July, 2017 as per notification dated 28.6.2017 (Annexure P-4) issued by the Government of India. The petitioner was unable to file the online quarterly returns R-1 for the period July, 2017 to June, 2018 as whi .....

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..... etters dated 27.7.2018 and 29.9.2018 (Annexures P-5 and P-6, respectively) to respondents No.3 and 2, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the .....

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