2019 (4) TMI 1493

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....spondents Through: Mr. Vivekanand Mishra, Sr. Penal Counsel for R-1. Mr.Amit Bansal, Sr. Std. Counsel with Ms. Seema Dolo, Adv. for R-2 & 4. Ms. Umang Singh & Mr. M.A. Arunesha, Advs. for R-3 O R D E R 1. It is submitted that the GST has referred the petitioner's claim to the Law Committee, which on 10.12.2018 has expressed its opinion. Learned counsel has produced the copy of the instructio....

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....was not allowed on account of immense complexities involved inasmuch as it would have required "reversal" in the multiple ITC ledgers (of various recipient units) when a single registrant decided to modify the principal amount. Such reversal would be extremely complex and would also lead to legal and accounting challenges later on as downward amendments would involve management of ITC Ledgers of r....

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....of India [W.P.(C) 8691/2018], on 16.10.2018 dealt with a somewhat similar problem experienced by another party [Indusind Media]. The TRAN-1 in that case disclosed that the input credit was available but was distributed improperly. The order dated 16.10.2018 stated as follows:- "It is submitted that with respect to the error in the reflection of such credit in its electronic account, the m....

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....available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings. It is clarified that in the GSTR-3B form, the petitioner can claim t....