2021 (11) TMI 719

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....Petition No. 2938/2021 - -<br>GST<br>Hon&#39;ble The Chief Justice Mr. Akil Kureshi And Hon&#39;ble Ms. Justice Rekha Borana For the Petitioner(s) : Mr. Ankit Totuka For the Respondent(s) : Mr. Ajay Shukla ORDER The petitioner has prayed for a direction to the respondent authorities for transferring the credit of a sum of Rs. 25,39,371/- in the petitioner's electronic credit ledger by ....

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....017. The petitioner also filed a monthly statement of supplies for the months of July, August and September, 2017 on 14.06.2018 in order to avail the input tax credit of Rs. 25,39,371/-, Rs. 21,413/- and Rs. 347/- for the said months respectively. It is undisputed that petitioner filled up these forms within the statutory time limits. According to the petitioner for some unknown reason, the transi....

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....he Court is that there was no technical glitch in the system on account of which the said input tax credit claimed by the petitioner has not been reflected in the petitioner's ledger account. It is stated that proper verification was done and the system shows no sign of technical defects. In short, the stand of the respondent is that whatever the reason for non-reflection of input tax credit in th....

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....3. On the same day on 14.06.2018 itself the petitioner raised an objection to the Department regarding non-reflection of input tax credit for the month of July, 2017. Under the circumstances in our view the petitioner cannot be deprived of its rightful tax credit if otherwise available in law. The respondents shall ensure that such declaration of the petitioner is accepted. Learned counsel f....