2019 (12) TMI 704 - HC - GST

Updation of Cash ledger - the electronic cash ledger has not been updated and is still showing the cash balance as on 16.11.2019 - HELD THAT - The petitioner is directed to place on record the screenshots of the electronic cash ledger within three days with advance copy to Mr. Bansal. If the grievance of the petitioner is found to be justified, Mr. Bansal shall follow-up the matter with the respondents to ensure that the same is rectified positively before the next date. List on 17.12.2019.

Summary

Issues: Electronic cash ledger update discrepancy; Fee deposit for advancing rulings.

Electronic Cash Ledger Update Discrepancy:
The judgment addresses a discrepancy in the updating of the electronic cash ledger of the petitioner. An email communication from the GSTN Legal Desk revealed that a credit entry of ?1,33,08,857 was made on a specific date and time, followed by a debit entry of the same amount later the same day. Despite this, the petitioner's counsel confirmed that the cash ledger had not been updated as of the morning of the hearing and still displayed the balance as of a previous date. To resolve this issue, the court directed the petitioner to submit screenshots of the electronic cash ledger within three days, with an advance copy to the respondent's counsel. If the discrepancy is confirmed, the respondent's counsel was instructed to rectify the issue before the next hearing date.

Fee Deposit for Advancing Rulings:
Another grievance raised was regarding the deposit of the fee for advancing rulings. The respondent's counsel sought a short adjournment to gather instructions on this matter. The court scheduled the next hearing for 17.12.2019 to address this specific issue. This part of the judgment indicates the court's willingness to address multiple grievances raised by the petitioner, ensuring all concerns are appropriately handled and resolved.