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2019 (12) TMI 157

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..... the CBIC is directed to consider such representation for verification and bonafide of the claim made by the Petitioner, no doubt in accordance with law and on its own merits. In case the Petitioner is not satisfied with the response of the CBIC, liberty is reserved to the Petitioner to take out appropriate proceedings in the matter, inter alia on the grounds which have now been urged in this .....

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..... spondent Nos.3 and 4. Respondent Nos.1 and 2 though served are not represented by any counsel. 3. The grievance of the Petitioner is that when the Petitioner submitted its TRAN-1 form on the online GST portal on 27.12.2017 whereby acknowledgment No.AA3011170204330, the Petitioner realised that by mistake the last digit of the amount i.e. 4 remained to be added. Therefore, instead of c .....

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..... BIC to consider such representation for verification and the bonafide of the claim made by the Petitioner. Mr. Sardessai on the basis of the instructions from the Petitioner submits that if this course of action is adopted in the present case, the Petitioner, for the present would be satisfied. He submits that if the CBIC does not give favourable response to the representation, the Petitioner may .....

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..... it Petition No.2086 of 2018. Thus considerable time has elapsed since making of our order dated 05.03.2019 and therefore, we do not deem it appropriate to consider Ms. Kamat's motion for adjournment at this stage. 6. According to us, the interest of justice will be served if the Petitioner is granted liberty to make representation to the CBIC and the CBIC is directed to consider such .....

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