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TMI Blog2018 (9) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... . T. L. 177 (Del.) - Unable to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade - Circular No. 39/13/2018-GST dated 3rd April, 2018 - Held that:- Petitioners state that they have already made a representation to the respondent authorities under the grievance mechanism and would pursue the said remedy. However, in case they are aggrieved by the final determination, they sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eet Bhatia, Advocate, Mr. Puneet Rai, Advocate For the Respondent : Mr. Akshay Makhija, CGSC, Ms. Mahima Bahl, Mr. S. D. Singh, Adv. for UOI. Ms. Sonu Bhatnagar, Sr. Standing Counsel, Mr. Vaibhav Joshi, Adv. Mr. Anuj Aggarwal, ASC, Mr. Ravi Sehgal, Advocate, Mr. Nidhi Mohan Parashar, Mr. Umang Kumar Singh, Advocate , Mr. Kirtiman Singh, CGSC, Mr. Waize Ali Noor, Prateek Dhanda, Advocates, Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, Mr. Harpreet Singh, CGSC, Mr. Suresh Chaudhary, Adv. , Mr. Vinod Diwakar, CGSC, Mr. Akshaya Agarwal, Mr. Sanjay Pal, Advocates O R D E R Counsel for the Union of India on instructions states that a grievance mechanism has been put in place to deal with cases where assessees were not able to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade. Our attentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy. However, in case they are aggrieved by the final determination, they should be given liberty to challenge the order. The petitioners also reserve their right to challenge the constitutional vires if required and necessary. Recording the aforesaid, the writ petitions are disposed of in terms of the statement made, and with liberty as prayed. We clarify that we have not commented on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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