2023 (1) TMI 731

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....r Kumar Sambhav, Advs. Respondents Through: Mr Vikrant N. Goyal and Mr Tesu Gupta, Advs. for R-1/UOI. Mr Harpreet Singh, Sr. Standing Counsel with Ms Suhani Mathur, Adv. for R-4. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] REVIEW PET. 318/2022 1. The instant review petition/application has been filed on behalf of respondent no.4/applicant. The limited grievance that responden....

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....so not in dispute that the impugned communication dated 04.02.2019 also refers to the instruction dated 05.07.2018. This aspect is evident upon a perusal of paragraph 11 of the communication that was impugned, i.e., communication dated 04.02.2019. 4.1. Therefore, clearly, the petitioner/non-applicant was not allowed to transition unutilized credit in respect of Input Service Distribution (ISD), i....