Easwaran Brothers India Private Limited Vs Asst Commr, State Tax
Date: December 15, 2022
Subject Matter
Petitioner cannot be compelled to opt for one of the two i.e., refund or carrying forward the ITC to GST regime
Summary
the dealer has two options i.e., refund or carrying forward the ITC to GST regime, the dealer in the case on hand, has opted for the former not the latter. The common portal giving dealer the option for choosing former or latter also is now active ti…
This common order will now govern the captioned main writ petition and captioned ‘Writ Miscellaneous Petition’ [‘WMP’] thereat. 2. Captioned main writ petition has been filed assailing a ‘notice dated 25.11.2022 bearing reference No.33291026289/2022/A4 issued by the lone respondent’ [hereinafter ‘impugned notice’ for the sake of convenience and clari…