TMI Blog2019 (11) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... - This Court at this stage is not expressing any view on the merits of the claim made by both parties, as it is inclined only to direct the third respondent to consider the representations filed by the petitioners on 13.11.2018 and to pass necessary orders on merits and in accordance with law by following due procedure as indicated. The Writ Petitions are disposed of only by directing the third ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners, W.P.No.34089 of 2018 is filed seeking for mandamus directing the first respondent to credit the ITC amount of ₹ 62,28,683/- to the Electronic Credit Ledger of the petitioners. 3. Heard Mr.S.Jaikumar, learned counsel appearing for the petitioners, Mr.V.Sundareswaran, learned standing counsel appearing for the first respondent, Mr.Rajkumar Jabhak, learned standing cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies etc., which were procured from various persons, who have originally imported the same. The petitioners thus, are entitled to claim the Input Tax Credit. The petitioners had filed Form GST Tran-1, declaring the details of stock on which the invoice did not indicate the quantum of CVD paid on the said stock, which is well before the due date. As per the said rules, the petitioners had to file Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioners after reiterating the above contentions and submitted that the said representations may be directed to be considered by the third respondent. 6. The learned Additional Government Pleader appearing for the third respondent submitted that the said representations will be considered on merits and appropriate orders will be passed, provided the third respondent is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s open to him to approach the first respondent and seek for access to GST Network and if the first respondent is satisfied that the third respondent has found prima facie case in favour of the Assessees, such access shall be provided by the first respondent accordingly. 9. Accordingly, both these Writ Petitions are disposed of only by directing the third respondent to pass appropriate ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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