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TMI Blog2019 (4) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... shra, Sr. Penal Counsel for R-1. Mr.Amit Bansal, Sr. Std. Counsel with Ms. Seema Dolo, Adv. for R-2 & 4. Ms. Umang Singh & Mr. M.A. Arunesha, Advs. for R-3 O R D E R 1. It is submitted that the GST has referred the petitioner's claim to the Law Committee, which on 10.12.2018 has expressed its opinion. Learned counsel has produced the copy of the instructions in that regard. The Law Committee's d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved inasmuch as it would have required "reversal" in the multiple ITC ledgers (of various recipient units) when a single registrant decided to modify the principal amount. Such reversal would be extremely complex and would also lead to legal and accounting challenges later on as downward amendments would involve management of ITC Ledgers of recipients of ITC." 2. By previous orders of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewhat similar problem experienced by another party [Indusind Media]. The TRAN-1 in that case disclosed that the input credit was available but was distributed improperly. The order dated 16.10.2018 stated as follows:- "It is submitted that with respect to the error in the reflection of such credit in its electronic account, the matter was referred to the Grievance Redressal Forum of the GST Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings. It is clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit. " 5. Today this Court was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits of these input claims. No demand shall be imposed by the respondents towards the interest claims, which are said to be approved. In other words, the claim of the petitioners for the set-off of its credit towards the notional demand of Rs.16.80 crores shall be duly verified in accordance with law. 8. The petitioner shall take the consequential steps as necessary to facilitate the completio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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