INDUSIND MEDIA COMMUNICATIONS LTD. & ANOTHER & ANR. Versus UNION OF INDIA & ORS.
GST
2018 (10) TMI 996 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 19-9-2018
W. P. (C) 8691/2018, CM APPL. 38569/2018
GST
MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ.
Petitioners Through: Mr. Monish Panda, Mr. Amit Kr. Bhattacharyya & Mr. Mrinal Bharat Ram, Advs.
Respondents Through: Mr. Nikhil Goel, Mr. Gurpreet Hora, Advocates for UOI. Mr. Abhishek Ghai, Advocate for Mr. Sanjeev Narula, SSC for Revenue. Mr. Gautam Narayan, ASC for GNCTD with Mr. Abhinav Goyal, Advocate.
O R D E R
The petitioner's grievance is that its transitional credit, to which it claims entitlement on account of approved Scheme of Arrangement ma
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orated the cases under the Category B, where no technical issues were found on the basis of logs in GST system, as below:
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(d) In 2 cases sent by Nodal Officers, taxpayer had attempted downward revision of distributed credit in Table 8 of TRAN-1. The system was designed to allow only upward revision and not to allow downward revision of the distributed credit in table 8 of TRAN-1. The system was designed in this way as any downward revision would mean that the credit that was distributed to the recipients would have to be modified in their ledgers also. Due to the complexity of design and revision being a new requirement, and shortage of time, the system was designed to handle the revision and modification of the amount only in
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errors in these cases as explained at para 3.2 above and details as per Annexures indicated in column No.4 and 6 of Table-2 respectively.
It is pointed out that the present petitioner is one of the 213 entities which were allowed the facility and benefit of transitional credit. Learned counsel has drawn our attention at Serial No.12 in Annexure 1(A) to the said minutes, which reflects petitioner's claim. It is urged that the petitioner should first ensure that the credits which it otherwise is entitled to – both transitional and input credit as on 01.07.2017, are duly claimed and reflected in the place of its registration i.e. Mumbai in order to ensure that thereafter, the other centres where it is registered, can claim it.
It is also su
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