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Having heard the learned counsel appearing for the parties and having gone through the materials on record, more particularly, the grounds of challenge which have been raised in the memo of writ-application, we are of the view that the respondents should at the earliest frame the assessment in accordance with law.

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — During the course of spot visit carried out by the Department under the provisions of the CGST Act, 2017 the amount of Rs. 10,14,035/ above was recovered on the premise that certain Input Tax Credit was not allowable and that there was some difference in the stock. The applicant sought directions to the department to frame the assessment or the provisional assessment at the earliest. Directions issued accordingly. — Navkar Ispat Pvt. Ltd. vs. State Of Gujarat.[2019] 15 TAXLOK.COM 40 (GUJ)