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        Case ID :

        2019 (12) TMI 704 - HC - GST

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        Court directs ledger proof submission, resolves fee deposit grievance, commitment to petitioner concerns. The court addressed an electronic cash ledger update discrepancy where despite a credit and debit entry, the ledger was not updated. The petitioner was ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Court directs ledger proof submission, resolves fee deposit grievance, commitment to petitioner concerns.

                                The court addressed an electronic cash ledger update discrepancy where despite a credit and debit entry, the ledger was not updated. The petitioner was directed to submit ledger screenshots, with the respondent to rectify any confirmed discrepancy. Additionally, a grievance regarding fee deposit for advancing rulings was raised, leading to a scheduled hearing to address this issue on 17.12.2019. The judgment reflects the court's commitment to resolving all concerns raised by the petitioner effectively.




                                Issues: Electronic cash ledger update discrepancy; Fee deposit for advancing rulings.

                                Electronic Cash Ledger Update Discrepancy:
                                The judgment addresses a discrepancy in the updating of the electronic cash ledger of the petitioner. An email communication from the GSTN Legal Desk revealed that a credit entry of Rs. 1,33,08,857 was made on a specific date and time, followed by a debit entry of the same amount later the same day. Despite this, the petitioner's counsel confirmed that the cash ledger had not been updated as of the morning of the hearing and still displayed the balance as of a previous date. To resolve this issue, the court directed the petitioner to submit screenshots of the electronic cash ledger within three days, with an advance copy to the respondent's counsel. If the discrepancy is confirmed, the respondent's counsel was instructed to rectify the issue before the next hearing date.

                                Fee Deposit for Advancing Rulings:
                                Another grievance raised was regarding the deposit of the fee for advancing rulings. The respondent's counsel sought a short adjournment to gather instructions on this matter. The court scheduled the next hearing for 17.12.2019 to address this specific issue. This part of the judgment indicates the court's willingness to address multiple grievances raised by the petitioner, ensuring all concerns are appropriately handled and resolved.
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                                ActsIncome Tax
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