The OSL Prestige (P.) Ltd filed a writ petition seeking adjustment of Cenvat credit and submitted that it had made an application which had not been taken on record by the authorities.
The Hon’ble High Court of Calcutta in the case of OSL Prestige (P.) Ltd. vs. Goods & Services Tax Network vide Order No. W.P. NO. 16274 (W) OF 2018 dated September 07, 2018 stated that the interest of justice would be sub served by permitting the petitioner to apply before the Nodal Officer. The Nodal Officer will not reject such an application of the petitioner made within 10 days from date on the ground of delay. Further the Nodal Officer will transmit such application along with relevant data and documents to the GSTN for consideration and then the GSTN will decide the claim of the petitioner in accordance with law with 12 weeks.
Citation:  98 taxmann.com 116 (Calcutta)