HC directs GST Commissioner to reflect ITC claim of Petitioner in electronic credit ledger

Sikka Motors Pvt. Ltd. Vs Commissioner, Central Goods And Service Tax & Ors. (Delhi High Court) Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim ITC has not been doubted by the Respondents. However, for no fault of the Petitioner, despite filing the form GST TRAN–1 claiming ITC in time, it was compelled to reverse the claim and this was no longer reflected in its electronic ledger. The entire GST system is still in a trial and error phase and it will be too much of a burden to place on the Assessees to expect them to compl...