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The petitioner has sought a mandamus directing the respondents to allow the petitioner to file Form GST TRAN-2 and allow it to claim Input Tax Credit on goods held in its stock in relation to which invoices/duty paying documents are unavailable.

Section 140 of the CGST Act, 2017- TRAN-2 – The petitioner sought a mandamus directing the respondents to file Form GST TRAN-2 and allow it to claim ITC on goods held in its stock in relation to which invoices/duty paying documents are unavailable. This court on 24.11.2020 and 04.01.2021, issued directions to the Nodal Officer to hear the petitioner and pass orders on the representation. The respondent on 08.01.2021 submitted that representation dated 28.01.2020 has been filed before the Nodal officer, who is not arrayed as a party. The counsel for the petitioner submits that he may be permitted to file a representation before the correct officer. The court observed that mandamus sought for cannot be granted. Held that:- The Hon’ble High Court dismissed the writ petition.
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