2019 (2) TMI 542 – GUJARAT HIGH COURT – TMI – CENVAT Credit – credit of eligible duties in respect of inputs held in stock on the appointed day – Held that;- No documents have been prescribed under the Central Goods and Services Tax Rules; under the circumstances, when the petitioner has produced documents evidencing payment of duty, he is entitled to the credit in respect thereof – Issue Notice returnable on 27th February, 2019. – R/SPECIAL CIVIL APPLICATION NO. 2409 of 2019 Dated:- 6-2-2019 – MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner : UCHIT N SHETH (7336) ORDER (JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the provisions of section 140 of the
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scribed documents evidencing payment of duty under the existing law in respect of such inputs. It was submitted that in the facts of the present case, no documents have been prescribed under the Central Goods and Services Tax Rules; under the circumstances, when the petitioner has produced documents evidencing payment of duty, he is entitled to the credit in respect thereof. 2. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 27th February, 2019. By way of ad-interim relief, the respondents are restrained from making any coercive recovery against the petitioner in connection with the subject matter of this petition. Direct Service is permitted qua respondent No.2 only. – Case
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