Court rules petitioner's GST credit revision impermissible, demands Rs. 16.80 crores. Emphasizes detailed response needed.

The court found the petitioner's revision of credits under the GST regime impermissible, leading to a demand of Rs. 16.80 crores not based on tax liability. The court directed the GST Council and other respondents to address discrepancies and required the petitioner to submit amended returns. Interim orders were to remain in force until the next hearing. The judgment emphasized the need for a detailed response from the respondents before making a final decision.

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Issues involved:
1. Revision of credits under the GST regime
2. Discrepancy in claimed amount and actual amount
3. Demand raised without tax liability basis

Analysis:
1. The petitioner distributed credits among registered offices due to revised methodology under the GST regime. The claimed amount was Rs. 37.32 crores, but the actual claimable amount was Rs. 20.52 crores. The revision was deemed impermissible, leading to a demand of Rs. 16.80 crores, not based on tax liability.
2. The court directed the GST Council and other respondents to address the discrepancies in the counter affidavit. The petitioner's amended returns were to be submitted, and interim orders were to remain in force until the next hearing on 17.09.2018.
3. The judgment emphasized the need for a detailed response from the respondents regarding the revision of credits and the subsequent demand raised. The court ensured that all relevant documents and submissions were to be considered before making a final decision on the matter.

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