2021 (4) TMI 80

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.... Respondent Through: Mr. Harpreet Singh, Standing counsel. O R D E R CM Appl. 11866/2021 1. Allowed, subject to just exceptions. W.P.(C) 3949/2021 2. This is an appeal directed against the order dated 07.08.2020 passed by the Joint Commissioner, Central Goods and Services Tax, Appeals-1, Delhi. 3. Mr. Rajesh Jain, who appears for the petitioner, says that although the statutory ....

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....31,031/-, was claimed by the petitioner. 4.4. It is Mr. Jain's contention that since this was a case of enhancement of CENVAT credit, the petitioner could not have taken recourse to the first proviso to Section 140(8) of the Central Goods and Services Tax Act, 2017 (in short 'the Act'). 4.5 It is, thus, submitted by Mr. Jain that the petitioner could have taken recourse, for the difference b....