M/s Vivo Mobile India Pvt Ltd.

(i) Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1, or;

(ii)- Whether the input is admissible on the invoices issued from the new GST No. 09AVKPS1666H1Z0 under Section  31 (3) (a) of the CGST Act, 2017 read with rule 53(1) of the CGST rules, 2017;

(iii) If the input is admissible on the basis of invoices issued from the new GST No. then from which date does the input is admissible i.e. original date or the revised date.