TMI Blog2019 (10) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration before the respondent No.2 - HELD THAT:- Issue Rule, returnable on 13.11.2019. - R/SPECIAL CIVIL APPLICATION NO. 18738 of 2018 - - - Dated:- 9-10-2019 - JUSTICE HARSHA DEVANI AND JUSTICE SANGEETA K. VISHEN, JJ. For The Petitioner (s) : UCHIT N SHETH (7336) For The Respondent (s) : MS MAITHILI MEHTA, ASST. GOVERNMENT PLEADER(1) And MR ANKIT S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on dated 10.09.2018 issued by the Government of India is required to be read in a purposive manner. However, the IT Grievance Redressal Committee has considered only those defined errors showing technical glitch, but has not considered other errors. 2. Referring to the minutes of the 4th meeting of IT Grievance Redressal Committee held on 12th February, 2019, it was pointed out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that right would continue until the facility available thereto gets worked out or until those goods existed. 4. Reliance was also placed upon the decision of the Supreme Court in the case of Collector of Central Excise, Pune v. Dai Ichi Karkaria Ltd. , 1999 (112) E.L.T. 353 (SC), for a similar proposition. 5. It was submitted that therefore, once it is establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es should not have been forwarded to the GSTC Secretariat. It was submitted that therefore, it is not as if the petitioners claim has been rejected; however, the issue is required to be decided by the concerned Nodal Officer as per the procedure laid down in the Circular dated 03.12.2018. 7. Ms. Maithili Mehta, learned Assistant Government Pleader appearing for the respondent No.2, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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