TMI Blog2020 (6) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... l lapse or otherwise, is the aspects to be gone into and decided by the competent authority, to which the petitioner has already addressed communication way back in August and September, 2019. The authority of the respondents department has not decided to respond to the same so far. It is only after the decision is rendered by the authorities, it will be open for the petitioner to take a further l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AGP Mr. Utkarsh Sharma waives service of Notice on behalf of respondent State and its authorities. 3. This is a petition preferred under Article 226 of the Constitution seeking directions to the respondents to permit the petitioner to file revision of GST TRAN-1 electronically or manually and allow the credit of the Input Tax Credit (ITC) of ₹ 16,61,040/- for the goods held in stock as c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this court rendered in case of M/s. Siddharth Enterprises through Partner Mahesh Liladhar Tibdewal vs. the Nodal Officer in Special Civil Application No. 5758 of 2018 and allied matters , it is urged that mere procedural mistake in filling of form GST TRAN 01 could not be held as a ground for precluding the petitioner to claim the right even under the existing provisions. 6. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a has urged that the petitioner ought to have approached the concerned department even if there has been no response as direct approach in this court by way of writ petition is not desirable. He further submitted that if opportunity is given to him, he would take further instructions from the department and let the court know of the reasons of nonresponse from the authorities till date. 8. Havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner, the respondent Nos. 6 to 8 are directed to respond to the communication of the petitioner within four weeks from the date of receipt of this order. 10. With the above, the petition is disposed of. 11. Disposal of this petition shall not come in the way of the petitioner to approach any authority including approaching this court, as this court has not entered into the merits of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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