2022 (10) TMI 785

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..... ocates. Respondents Through: Ms Suhani Mathur, Advocate. RAJIV SHAKDHER, J. (ORAL): 1. On 19.09.2022 when the matter had come up for hearing, the following had been recorded: "1. The principal grievance of the petitioner is that the respondents/revenue are seeking to recover accumulated credit transitioned by it in terms of Section 140 of Central Goods & Services Tax Act, 2017 [in short, the .....

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..... W.P. No. 109/2020, titled Unichem Laboratories Limited v. Union of India and 4 Ors. (ii) Judgement dated 29.08.2022, rendered by the Bombay High Court in W.P. No.2168/2021, titled Colgate Palmolive (I) Limited v. Union of India & Ors. (iii) Judgement dated 11.02.2022, rendered by the Gujrat High Court in R/Special Application No. 9151/2021, titled Bodal Chemicals Ltd. v. Union of India, 2022 .....

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..... 04.02.2019 issued to the petitioner by the office of Commissioner of Central GST Audit-II, Delhi. 3.2. Resultantly, the relief sought in prayer clause (iii) would also have to be allowed. Accordingly, the respondents are restrained from enforcing recovery of accumulated credit transitioned by the petitioner [inter alia, in terms of Section 140 of the Central Goods and Services Tax Act, 2017] conc .....

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