TMI Blog2020 (8) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/2018 and 9067/2018 can be permitted to be withdrawn - The Writ Appeals are disposed off recording the prayer for withdrawal and our permission so to do, with the reservation that it would be without prejudice to their contentions in the later writ petition, as raised to allow the input tax claim on the stock where tax has been paid under the VAT Act. The assessees cannot claim under the Circular and their case has to be considered on the other contentions raised independently. The order impugned in those orders need not detain the learned Single Judge in considering the merits of the contentions raised. But the department would be entitled to resist the claim of the petitioners on the very same reasoning that their defeault cannot be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid Circular, which was rejected by the State Goods and Services Tax Authorities by orders, which were impugned in W.P.(C). Nos.18014/2019 and 18032/2019. The impugned orders in the writ petitions, now before us, found that the dealer had uploaded the Form and claimed input of excise duties paid for the stock held, purchased directly from the manufacturers and hence they do not come under the ambit of the Circular. 3. The assessees herein, who are the identical appellants and writ petitioners, now admit that they uploaded FORM GST TRAN 1. They sought input tax credit relatable to the Excise Duty paid insofar as the stock retained with them which they purchased from the manufacturers directly. Insofar as the local purchases made payin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e attempts so to do, which are easily traceable from the portal itself. The situation is not relatable to gross delay in raising the claim or omission to include the correct details. Even the cited judgment is with reference to the details having been uploaded in a wrong column. 6. We are of the opinion that the issue has to be considered first by the learned Single Judge. Considering the stalemate now occasioned by reason of the earlier Writ Petitions numbered as W.P.(C). 9081/2018 and W.P.(C). 9067/2018, the learned Counsel seeks for withdrawing these writ petitions, without prejudice to their contentions. We are of the opinion that Writ Petition Nos. 9081/2018 and 9067/2018 can be permitted to be withdrawn. We dispose of the Writ A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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