SK IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) Notice returnable forthwith.

(2.) Learned Assistant Solicitor General of India Mr. Devang Vyas waives service of Notice on behalf of Union of India and learned AGP Mr. Utkarsh Sharma waives service of Notice on behalf of respondent State and its authorities.

(3.) This is a petition preferred under Article 226 of the Constitution seeking directions to the respondents to permit the petitioner to file revision of GST TRAN-1 electronically or manually and allow the credit of the Input Tax Credit (ITC) of Rs. 16,61,040/- for the goods held in stock as claimed in accordance with section 140(3) of the Central Goods and Services Tax Act, 2017 in its online electronic credit ledger for payment of its output tax liability.