2025 (7) TMI 1193

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....r the CGST authority Mr. P.K. Bhowmick, Ms. Moumita Mondal .... for the respondent No. 4 ORDER 1. Affidavit-of-service filed in Court today be taken on record. 2. The petitioner is primarily aggrieved by the failure on the part of the concerned respondents to implement the order passed by the Assistant Commissioner, CGST and CX, Range-II, Bally Division, Howrah Commissionerate dated 24....

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....19,0197.70/- was allowed as credit in SGST, the said amount has not been given credit till date. 4. Having heard the learned advocates appearing for the respective parties, I find that the operative portion of the order passed by the proper officer is based on the discussions which are available in the penultimate page of the order. To morefully appreciate the same, the relevant portion of the ....

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....nsitional cenvat credit of amount Rs.8,49,140/- for the period November, 2017 has been credited on 26.12.2017 (reference no. AA1911173715227) in CGST ledger during filing of earlier Tran-1 on 26.12.2017. Hence further only (i) the tax Rs. 23,31,308/- (Rs.25,30,178/- Rs. 1,98,870/-) is allowed to take credit in the CGST ledger and (ii) the VAT/ State tax Rs. 19,019.7/- (Rs. 8,68,159.7/-Rs.....

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....98,870/- from the allowable cenvat credit as ITC of 23,31,308/-. Though, the entire records are not available and though Mr. Dey could not enlighten this Court as to whether the amount of Rs. 23,31,308/- had in fact being credited to the petitioner on account of cenvat credit as ITC, I am of the view if such amount has not already been credited to forthwith credit the same to the petitioner's ledg....