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2024 (2) TMI 134

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..... redit plus a sum as interest paid in Electronic Credit Ledger maintained under GST through GST 3B return - HELD THAT:- Instead of relegating the petitioner to filing an application, we dispose of this petition with a direction to the respondents to treat this petition as a representation with regard to grant of interest on the alleged delayed carry forward of the CENVAT credit in accordance with .....

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..... ject petition seeking a direction to the respondents to permit the petitioner to carry forward an amount of Rs. 13,94,961/- of Central Value Added Tax (CENVAT for short) CENVAT credit plus a sum of Rs. 8,98,763/- as interest paid in Electronic Credit Ledger maintained under GST through GST 3B return. 2. Learned counsel for petitioner submits that during pendency of the present petition, the pet .....

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..... he question of grant of interest in accordance with law. 5. Instead of relegating the petitioner to filing an application, we dispose of this petition with a direction to the respondents to treat this petition as a representation with regard to grant of interest on the alleged delayed carry forward of the CENVAT credit in accordance with law. 6. A speaking order be passed by the respondents .....

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