HC remanded case back to adjudicating authority to quantify admissible credit

Indore Treasure Market City Pvt. Ltd. Vs Commissioner, CGST (CESTAT Delhi)

We turn our attention to the other issues like time bar and availability of credit to the appellant. The appellant submits that it had been regularly filing the ST-3 Returns and as such nothing was suppressed by it so as to invoke of the extended period.

On the other hand, learned Authorized Representative submits that there was no mention of CENVAT credit in the Returns filed till September 2009 and an opening balance has been shown in the Ret

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