MOHIT MINERALS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) At the outset, Mr. J.K. Mittal, learned counsel for the Petitioner, points out a clerical error in Para 14 of the order dated 25th August, 2017 of this Court [2017 (4) G.S.T.L. 114 (Del.)]. Para 14 of the said order is corrected to read as under:-

(2.) Notice. Mr. Nitish Gupta, learned counsel for the Respondent accepts notice.

(3.) Mr. Mittal submitted that despite the order dated 25th August, 2017 of this Court, the Petitioner has not been able to take credit of the Clean Energy cess already paid (in the sum of around Rs. 7.86 crores on the stocks of coal as on 30th June, 2017) since the forms developed by the Respondents have no column for utilising such credit for making payment of tax. He further explains that various forms are required to be filed online by the Applicant/Petitioner under the GST regime, such as: