2022 (4) TMI 1023

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..... For the Petitioner: M/s Sudhir Mehta, Pandey Neeraj Rai, Rohit Ranjan Sinha, Akchansh Kishore, Pradyumna Poddar, Advocates For the Resp.-CGST: Mr. Ashish Kr. Shekhar, Advocate For the Resp.-UoI: Mr. Prabhat Kr. Sinha, Advocate Writ petition has been preferred for the following relief (s). (a) holding and declaring that the petitioner has a right to utilize its credit balance of Rs. 1 Crore in .....

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..... cation/circular or notice to the officers working in the various zones for mitigating the grievances so that the petitioner and the other persons similarly situated are being allowed to use its credit lying in the PLA account in accordance with law. 2. Respondents have filed a counter affidavit and contested the claim on the legal grounds that transitional provisions under Chapter-XX of CGST Act, .....

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..... ies and the stand taken by the respondents in their counter affidavit. Without commenting anything on merits of the claim of the petitioner, since the petitioner is willing to pursue his application for refund before the competent authority, writ petition is disposed of. Needless to say, if any such application is made, the same may be considered in accordance with law.
Case laws, Decisions, J .....

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