JAKAP METIND PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Mr. Nirzar Desai, learned senior standing counsel waives service of notice of rule on behalf of the respondent No.7 and Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of respondent No.2.

(2.) Having regard to the controversy involved in the present case and the fact that the court has heard the learned counsel for the respective parties at length, the matter was taken up for final hearing.

(3.) By this petition under article 226 of the Constitution of India, the petitioner seeks grant of input tax credit in terms of section 140 of Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the CGST Act') read with rule 117 of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as the 'CGST Rules').