2018 (10) TMI 996

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.... 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 made in August, 2017, is not duly reflected in its....

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....n GST system, as below: xxx xxx xxx (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 dist....

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....tions, in a time bound manner as referred to it in 1st IT-GRC Meeting. Simultaneously, the IT-GRC decided not to allow remaining 127 cases mentioned at Table-2 in absence of evidence of technical/system 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 th....