Vision Distribution Pvt. Ltd. Vs Commisioner, State Goods & Services Tax & Ors
Date: December 12, 2019
Subject Matter
The business activity in the country could not be expected to come to a standstill, only to await the Government making the GST system workable.
Summary
The grievance of the Petitioner is that due to the inaction of the Respondents and their failure to allow smooth migration of the credit standing in the Petitioner’s account of unutilized input tax, the Petitioner could not use and exploit the…
1. We have heard learned counsels and proceed to dispose of the present petition. The Petitioner has preferred this petition to seek a direction to the Respondents to issue the refund of Rs. 3,05,09,355/- to the Petitioner. The case of the Petitioner is that it is engaged in the business of sale and purchase of mobile phones. The output supplies made by the Petitioner are also in the course of exp…