2021 (7) TMI 645 - HC - GST

Seeking direction to the respondents to carry forward CENVAT credit with interest - direction to open the portal to carry forward the excess credit through TRAN-1 - HELD THAT - Issue notice. Mr.Ruchir Mishra, Advocate accepts notice on behalf of respondent no.1. Issue notice to respondent nos.2 to 4 through Standing Counsel, returnable for 07th October, 2021.

Summary

The Delhi High Court heard a petition filed by Mr. N.K. Sharma seeking direction for respondents to carry forward Cenvat Credit amount of Rs. 13,94,961 plus interest of Rs. 8,98,763 in GST electronic credit ledger. Petitioner's service tax demand was not adjusted against available CENVAT credit, leading to freezing of bank accounts without notice. Notices issued to respondents for further action.