TMI Blog2019 (11) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... sed, the payment having been made voluntarily. In an earlier writ petition, filed by petitioners, there was direction for the investigation to proceed. Petitioners have not challenged such order. Mr. Kar responds, the challenge here was not urged in his clients earlier writ petition. No express interim order is necessary in view of submissions recorded above and in earlier order dated 20th Sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r protest, by petitioners. Mr. Kar, learned senior advocate appears on behalf petitioners and submits, his clients is a registered person, entitled to avail ITC on having paid Input tax for purchasing raw materials, used to manufacture finished goods. He submits, ITC stands denied to his client. The Department caused searches of his clients premises, during which they were made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as might be revealed in investigation, the department will unearth further wrongful claims to ITC by petitioners. He wants direction to file affidavit. Mr. Aman Malik, learned advocate appears on behalf of CGST Authority and submits, the writ petition is pre-mature and, therefore, not maintainable. Petitioners do not have a case. Investigation is ongoing. No demand has yet been r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
