Breif Issue :

FACT AND ISSUE OF THE CASE

In the above case the petitioner Mr. Sumeet Gadodia submits that in the canvass of facts and the multiple orders passed by the assessing authority and the appellate authority, the main issue is whether the petitioner is entitled to claim migration of the tax deducted at source as input tax credit in terms of Section 140(1) of the JGST Act, 2017 by including it in GST TRAN-I. It is submitted that earlier the entire ITC of Rs.1,73,69,826/- was denied but in the rectification order passed during pendency of the appeal, the amount of TDS claimed as ITC totaling Rs.43,07,310/- has been denied.

Still the appellate authority has proceeded to adjudicate the appeal preferred against the original order, though the petitioner had prayed for its withdrawal. The appeal preferred against the rectification order has also been dismissed. However, the certified copy of the rectification order is not being supplied. Therefore, petitioner has been compelled to approach this Court.