Case Law Details
Beauty Wares Vs Assistant Commissioner of CT & CE (Madras High Court)
The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier.
After considering the decision of Punjab and Haryana High Court held in Adfert Technologies (P.) Ltd. v. Union of India [2019] petitioner is given liberty to make appropriate representation to the Nodal officer namely Principal Commissioner of GST at Nungambakkam. If such application is made by the petitioner, the said Nodal officer shall consider and pass appropriate orders within a period of 30 days from the date of receipt of this order after giving opportunity of being heard to the petitioner.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier. The petitioner has been sending representations while he has not yielded any response from the respondents. The petitioner has also send representation to the fourth respondent.
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