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TMI Blog2019 (12) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... stice will be served if the Petitioner is granted liberty to make representation to the CBIC and the CBIC is directed to consider such representation for verification and bonafide of the claim made by the Petitioner, no doubt in accordance with law and on its own merits. In case the Petitioner is not satisfied with the response of the CBIC, liberty is reserved to the Petitioner to take out appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos.1 and 2 though served are not represented by any counsel. 3. The grievance of the Petitioner is that when the Petitioner submitted its TRAN-1 form on the online GST portal on 27.12.2017 whereby acknowledgment No.AA3011170204330, the Petitioner realised that by mistake the last digit of the amount i.e. "4" remained to be added. Therefore, instead of claiming credit amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and the bonafide of the claim made by the Petitioner. Mr. Sardessai on the basis of the instructions from the Petitioner submits that if this course of action is adopted in the present case, the Petitioner, for the present would be satisfied. He submits that if the CBIC does not give favourable response to the representation, the Petitioner may be reserved liberty of taking out appropriate p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... psed since making of our order dated 05.03.2019 and therefore, we do not deem it appropriate to consider Ms. Kamat's motion for adjournment at this stage. 6. According to us, the interest of justice will be served if the Petitioner is granted liberty to make representation to the CBIC and the CBIC is directed to consider such representation for verification and bonafide of the claim made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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