2019 (4) TMI 1495

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....cate and Mr. Apar Chopra, Advocate for UOI Ms. Nidhi Mohan, Mr. Pratyaksh Sharma, Advocates Mr. Amit Bansal, Mr. Aman Rewaria, Advocate for respondent No. 2 and 4.   O R D E R The petitioner's attempt to revise its return, after obtaining credit, which was allocated to its units could not be materialised on account of certain design limitations. Consequentially by order dated 05.07.2018 a....

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....aken on record manually should be properly verified, in coordination with the concerned Commissionerate, pending final decision and appropriate orders by the GST officials/Commissioner, on the merits of these input claims. No demand shall be imposed by the respondents towards the interest claims, which are said to be approved. In other words, the claim of the petitioners for the set-off of its cre....