Filing of Return — The petitioner’s grievance is that its transitional credit, to which it claims entitlement on account of approved Scheme of Arrangement made in August, 2017, is not duly reflected in its Electronic Credit Ledger Account and since it cannot claim the credit but rather has to pay the entire amount of output tax liability, when it submits its GSTR-3B, which is due to be submitted. It is stated that the transitional credit (input tax credit) otherwise available to it is set to lapse in September, 2018. The respondent submitted that the petitioner is one of the 213 entities which were allowed the facility and benefit of transitional credit. At Serial No.12 of the meeting of the IT Grievance Redressal Committee, petitioner’s claim reflects. The petitioner should first ensure that the credits which it otherwise is entitled to – both transitional and input credit as on 01.07.2017, are duly claimed and reflected in the place of its registration i.e. Mumbai in order to ensure that thereafter, the other centers where it is registered, can claim it. List on 16.01.2018. — Indusind Media Communications Ltd. Vs. UOI [2018] 4 TAXLOK.COM 082 (Del)