SARE REALTY PROJECTS PRIVATE LIMITED, DOTCOM HOME FASHIONS PVT LTD., TARA CHAND SALUJA & SONS, VEE GEE AUTO COMPONENTS PVT. LTD., ANKUR OIL & REFRIGERATION, M/s TARA CHAND SALUJA & COMPANY, M/s ALLIANCE GRAPHIC EQUIPMENT PRIVATE LIMITED, M/s BATRA ART PRESS, BENLON INDIA LTD., FRV POWER INDIA PVT. LTD., AMAN MOTORS Versus UNION OF INDIA & ORS. – 2018 (9) TMI 373 – DELHI HIGH COURT – 2018 (16) G. S. T. L. 177 (Del.) – Unable to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade – Circular No. 39/13/2018-GST dated 3rd April, 2018 – Held that:- Petitioners state that they have already made a representation to the respondent authorities under the grievance mechanism and would pursue the said remedy. However, in case they
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: Mr. Vineet Bhatia, Advocate, Mr. Ruchir Bhatia, Advocate, Mr. Gaurav Dudeja, Advocate Mr. Vineet Bhatia, Advocate, Mr. Puneet Rai, Advocate For the Respondent : Mr. Akshay Makhija, CGSC, Ms. Mahima Bahl, Mr. S. D. Singh, Adv. for UOI. Ms. Sonu Bhatnagar, Sr. Standing Counsel, Mr. Vaibhav Joshi, Adv. Mr. Anuj Aggarwal, ASC, Mr. Ravi Sehgal, Advocate, Mr. Nidhi Mohan Parashar, Mr. Umang Kumar Singh, Advocate , Mr. Kirtiman Singh, CGSC, Mr. Waize Ali Noor, Prateek Dhanda, Advocates, Mr. Sanjeev Narula, Sr. Standing Counsel, Mr. Abhishek Ghai, Advocate for Revenue, Mr. Nidhi Mohan Parashar, Mr. Umang Kumar Singh, Advocate, Mr. Sanjeev Narula, Sr. Standing Counsel, Mr. Abhishek Ghai, Advocate for Revenue., Mr. Sanjeev Narula, Sr. Standing Coun
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ce mechanism has been put in place to deal with cases where assessees were not able to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade. Our attention is drawn to Circular No. 39/13/2018-GST dated 3rd April, 2018. It is stated that out of 17,000 such cases, issue has been resolved and settled in approximately 13,000 cases. It is submitted that in each case where it is found that the assessee could not upload data due to any technical glitch or problem, benefit is given. It is submitted that the case of the present petitioners is also being considered as per the grievance redressal mechanism. Lastly, it is submitted that wherever any claim or representation is rejected, a speaking order giving the reasons would be pa
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