TMI Blog2021 (9) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, however, it is clear that his request has not been attended nor redressed by the respondents. Since this petition is preferred seeking the direction for the order of respondent giving an effect to the order of Additional Commissioner (Appeals) by the respondents, without entering into the merits, it is deemed appropriate, on hearing the submissions of both the sides, to direct the respondents to comply with the directions of the Additional Commissioner (Appeals) in Order-in-Appeal dated 26.10.2020 - Let the same be done without being influenced by any other aspects strictly in accordance with law by addressing the merits of the matter and following the directions of Additional Commissioner (Appeals). Let the same be decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as this Hon ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; (D) To award Costs of and incidental to this application be paid by the Respondents. 2. The petitioner firm is engaged in the business of real estate and is undertaking construction of residential building. The project has started on 03.02.2017 and is still under construction. The notification 03/2019-CT was issued by the Government on 29.03.2019 where the tax payers having ongoing construction projects were given one time option to continue paying GST at 12% and claim Input Tax Credit thereafter. Provided that such taxpayers opt for the said scheme in prescribed manner and time. 3. According to the petitioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect to Order-in-Appeal passed by the Additional Commissioner (Appeals) on 26.10.2020. 3.3. It is lamented by the appellant that eight months time has passed and yet there is no response from the respondents. The directions of their own officer have not been complied with till date. What all he is desirous of is seeking the direction from this Court that his request be acceded to and his application for revocation of cancellation of registration filed before the respondent no.2 be proceeded with. He also has a grievance that on 27.11.2020 he has given the submissions with all substantive documents which are not even taken into consideration. 4. We have heard learned advocate Mr. Avinash Poddar appearing for the petitioner and learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
