HELVETICA LIFESTYLE BOUTIQUE PRIVATE LTD. AND ORS. Vs. THE GOODS AND SERVICE TAX NETWORK, NEW DELHI AND ORS.

JUDGEMENT

(1.) Both these writ petitions are filed by two different petitioners arising out of the same issue involved in both the cases.

(2.) While W.P. No. 34084 of 2018 is filed seeking for mandamus directing the first respondent to credit the ITC amount of Rs. 44,59,601/- to the Electronic Credit Ledger of the petitioners, W.P. No. 34089 of 2018 is filed seeking for mandamus directing the first respondent to credit the ITC amount of Rs. 62,28,683/- to the Electronic Credit Ledger of the petitioners.

(3.) Heard Mr. S. Jaikumar, learned counsel appearing for the petitioners, Mr. V. Sundareswaran, learned standing counsel appearing for the first respondent, Mr. Rajkumar Jabhak, learned standing counsel appearing for the second respondent and Mr. M. Hariharan, learned Additional Government Pleader appearing for the third respondent.