TMI Blog2019 (4) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... with law. List on 27th March, 2019 for consideration of the action taken pursuant to this order. - W.P.(C) 1486/2018 & CM Appl. 6122/2018 - - - Dated:- 23-1-2019 - MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ. Petitioner Through: Mr. Tarun Gulati, Mr. Kishore Kunal, Mr. Abhishek Boob, Advs. Respondents Through: Mr. Vivekanand Mishra, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the relevant time. Its first revision was incomplete inasmuch could not claim appropriate distribution of the credit. As a consequence the excess credit of ₹16.80 crores is shown in its electronic credit ledger. 3. The order of 10.12.2018 has noticed the difficulty, observed that, the solution proposed would be subject to final acceptance by the GST Council and directed that the matter be listed today. 4. This Court has by an order in another proceedings Indusind Media Communications Ltd. vs. Union of India [W.P.(C) 8691/2018], on 16.10.2018 dealt with a somewhat similar problem experienced by another party [Indusind Media]. The TRAN-1 in that case disclosed that the input credit was available but was distri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further informed in those proceedings [W.P.(C) 8691/2018], that the Bombay High Court has directed the concerned Commissionerate to verify the claims with respect to the local areas and input credits available in its jurisdiction and issue a certificate and thereafter the task of verification of other claims from other areas would be taken up. 6. During the hearing of the present matter, the respondent submitted that the petitioner need not pay the amounts which are to be reconciled in cash and interest liability might be approved. 7. This Court is of the opinion that the GSTR-3B form which is now taken on record manually should be properly verified, in coordination with the concerned Commissionerate, pending final decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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