Learned counsel for the petitioner relies upon the judgment of High Court of Orissa: Cuttack in W.P.(C) No. 20463 of 2018 titled M/s Safari Retreats Private Limited and another vs Chief Commissioner of Central Goods & Service Tax and others decided on 17.04.2019.
Notice of motion for 12.12.2019.
On the asking of the Court, Ms. Palika Monga, DAG Haryana accepts notice on behalf of respondent No.2-State of Haryana.
Mr. Naman Jain, Advocate for Mr. Sunish Bindlish, Advocate has put in appearance on behalf of respondent No.3.
Respondent No.1 be served through Sh. Satya Pal Jain, Addl. Solicitor General of India by dasti process.
It is made clear that in case the petition is allowed, the petitioner would be entitled to claim the credit even if the time limit for the same has lapsed.