2022 (8) TMI 278

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.... for the Petitioner. Ms. Asha Desai, Senior Central Govt. Standing Counsel for the Respondents. P.C.:- 1. By instituting this writ petition, the petitioner claims the following relief: "a) Issue a writ in the nature of Certiorari, or order or directions in the nature of certiorari or any other writ, order or direction of like nature, under the inherent power of this Hon'ble High ....

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.... the Indian Constitution to allow the Petitioner to revise their ER-1 returns for their factory unit, in order to avail the CENVAT Credit amounting to Rs. 197,53,163/-, d) Issue a writ in the nature of Mandamus, or order or directions in the nature of Mandamus or any other writ, order or direction of like nature under the inherent power of this Hon'ble High Court under Article 226 of the ....

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.... "UPON hearing the counsel the Court made the following ORDER Permission to file Special Leave Petition(s) is allowed. Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and ....

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....ed officers are given 96 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. 6. 1f required GST Council may also issue appropriate guidelines to the fi....