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    <title>2019 (5) TMI 561 - GUJARAT HIGH COURT</title>
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    <description>The court held that the petitioner is entitled to recredit the amount of Rs. 17,55,13,818 to the Electronic Credit Ledger under Section 54(3) of the CGST Act. The petitioner must file an undertaking and, if online recrediting is not feasible, manually take credit by a specified date. The petition was allowed with no costs, and direct service was permitted.</description>
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      <description>The court held that the petitioner is entitled to recredit the amount of Rs. 17,55,13,818 to the Electronic Credit Ledger under Section 54(3) of the CGST Act. The petitioner must file an undertaking and, if online recrediting is not feasible, manually take credit by a specified date. The petition was allowed with no costs, and direct service was permitted.</description>
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