TMI Blog2019 (1) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissionerate of Delhi, Karnataka and Gujarat. Since the first step towards distribution of the input credit claim is the certificate to be issued by the Bombay Commissionerate, the respondent shall pass appropriate orders ensuring that the Bombay High Court s orders are respected and complied with utmost expedience. List on 27th March, 2019. - W.P.(C) 8691/2018, CM Appl. Nos. 38569 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s order of this Court, particularly the order dated 16.10.2018 and given further effect to it on account of its directions. A copy of the order of the Bombay High Court has been shown to the Court. That order pertinently directs as follows:- 7. In view of the above, the undisputed position before us is that the Petitioners are entitled to distribute the Input Credit available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot accepting it, the Petitioners would manually file with the Respondents a copy of its revised TRANS-1, ITC-01 and also GSTR-3B at Mumbai (in physical form). 8. On the basis of the revised TRANS-1, ITC-02 and the GSTR3B at Mumbai (to be certified by the Commissioner at Mumbai), the petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra) to its locations in Delhi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... locations/branches subject to the satisfaction of the concerned Commissioners in accordance with law. 2. In the light of the above, the Court is of the opinion that the authorities should take all expedious steps to ensure that the certificate is issued by the Bombay Commissionerate to enable further steps to be taken by the Commissionerate of Delhi, Karnataka and Gujarat. Since the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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