2017 (10) TMI 253

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.... For The Respondents : Mr. Nidhi Mohan, Government Pleader for R1. Mr. Ramesh Singh, Standing Counsel for GNCTD with Mr. Sandeepan Pathak, Advocate Mr. Rahul Singh, Standing Counsel with Mr. Satyakam, ASC for R2 & R4. ORDER C.M. APPL. 32898/2017 1. Allowed, subject to all just exceptions. W.P. (C) No. 7977/2017. 2. Notice. Mr. Ramesh Singh, learned Standing Counsel, accepts notice on beha....

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....(4) of the CGST Act. He also states that it does not appear on the form which is available on the Portal. It appears only after the figures are entered. A reference is made to Rule 86 (2) of the CGST Rules which states that 'the electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of Section 49.' It is also pointed out that under S....