TMI Blog2019 (4) TMI 1495X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be refunded to the petitioner. Petition disposed off. - W.P.(C) 1486/2018, C.M. Appl. No. 6122/2018 - - - Dated:- 27-3-2019 - MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ. Petitioner Through: Mr. Tarun Gulati, Mr. Kishore Kunal, Advocates Respondents Through: Mr. Vivekanand Mishra, Advocate and Mr. Apar Chopra, Advocate for UOI Ms. Nidhi Mohan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of credits in respect of local areas. Accordingly, on 23.01.2019 the following directions were made: 6. During the hearing of the present matter, the respondent submitted that the petitioner need not pay the amounts which are to be reconciled in cash and interest liability might be approved. 7. This Court is of the opinion that the GSTR-3B form which is. Now t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and the notional demand in respect of ₹ 16.80 crores has been reversed. It is submitted that in these circumstances, given that the system problem arose on account of design limitation, the respondents should not enforce any further demand, penalty, interest or late submission fee. Given the peculiar facts and circumstances, this court is of the opinion that the petitioner s argum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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