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DHARAM ENTERPRISE vs. COMMISSIONER, CGST AND CENTRAL EXCISE
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
RAJENDRA M. SAREEN
Pet. Counsel
Avinash Poddar
Res. Counsel
Maithili Mehta

Petitioner / Applicant

DHARAM ENTERPRISE
Respondent COMMISSIONER, CGST AND CENTRAL EXCISE
Court Gujarat High Court
State

Gujrat

Date Sep 6, 2021
Order No.

R/SPECIAL CIVIL APPLICATION NO. 12641 of 2021

Citation

2021(9) TAXREPLY 4667
Original Order
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ORDER

1. The petition under Article 226 of the Constitution of India is filed seeking direction for the respondent no.2 to adjudicate the application filed for revocation in accordance with the Order-in-Appeal passed by the respondent no. 3 with the following prayers: - “(A) To Respondent no.2 for giving effect to the order in Appeal passed by Additional Commissioner (Appeals) on 26.10.2020 in a time bound manner and in case there is any technical difficulty being faced then Respondent no.3 must provide technical assistance for giving effect to the order of appeal. (B) To allow the petitioner to apply for new registration with effect from 31.01.2020 in which the petitioner is allowed to- - Get the carry forward of accumulated Input Tax Credit in cancelled registration and - Claim the Input Tax Credit that becomes eligible from 31.01.2020 and  - Continue availment of the benefit of Old scheme i.e. Payment of Tax at 12% with the claim of Input Tax Credit. ....

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