9911796707
TMI Blog2020 (7) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... ipathi (7613) for the Petitioner(s) No. 1,2 for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a petition preferred by the petitioners under Articles 14, 19(1)(g), 265 and 300(A) of the Constitution in a matter under the provisions of Central Goods and Central Service Tax Act, 2017 with the following prayers: "(A) That Your Lordships may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the present petition, Your Lordships may be pleased to direct Respondent No.2 herein to allow the Petitioner to take ITC of Rs. 7,65,00,000/- in the Petitioner's Electronic Credit Ledger and utilize such ITC for paying GST on supplies of final products on the terms and conditions that may be deemed fit by this Hon'ble Court; (D) An ex-parte ad-interim relief in terms of para 17 (C) above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... going on can continue for further period of 18 months approximately and he also does not dispute the provision of Section 76 and 76(2) which is on a statute book reflecting the liabilities of taxes of the parties. Relying on various decisions, it is urged that without following the procedure prescribed under the statute and without any taxing event having taken place, no recovery is permissible. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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