2018 Taxo.online 213

W.P.(C) 1486/2018 & CM APPL. 6122/2018 dated 05.07.2018

CLIX CAPITAL SERVICES PRIVATE LIMITED

UNION OF INDIA & ORS

2018

GST

Central Goods & Services Tax Act, 2017

S. Ravindra Bhat, Justice and A.K. Chawla, Justice

Interim

High Court

Delhi

Represented by: –

Petitioner: –     Mr. Tarun Gulati with Mr. Kishore Kunal & Mr. Abhishek Boob, Adv

Respondent: –  Mr. Vivekanand Mishra, Sr. Panel Counsel for R-1/UOI.

Mr. Amit Bansal with Ms. Seema Dolo, Advs. For R-2 & 4.

Mr. M.A. Arunesh for Ms. Nidhi Mohan Parashar, Adv. for R-3

Order: –

It is stated that the third respondent has filed its counter affidavit.  The same is, however, not on record.

The petitioner’s counsel highlights that on account of the GST regime and methodology revised (the TRAN-1 forms), it had to and did distribute the credits available with it (to the tune of `37.32 crores) amongst its other registered offices and later realized that the actual amount that could be claimed was `20.52 crores.  It is stated that revision as of present is not permissible and as a consequence has not been fully accepted which has resulted in a demand of `16.80 crores. It is submitted that such demand is not based on any tax liability.

In the counter affidavit to be filed by the GST Council and the other respondents, they shall specifically advert to and comment thereon.

List on 17.09.2018.

The petitioner’s amended returns shall be placed on record in the counter affidavits/returns filed by the respondents.  The interim orders shall continue.

Order dasti.