CENVAT Credit — The petitioner seeks adjustment of CENVAT credit granted to the petitioner. It had made an application which has not been taken on record by the authorities. The respondent submitted that the petitioner never applied before the correct authority. Writ petition disposed of observing that the petitioner may apply before the Nodal Officer and he will not reject such an application of the petitioner made within 10 days from date, on the ground of delay. Nodal Officer will transmit such application along with relevant data and documents to the GSTN for consideration and GSTN will decide the claim of the petitioner, in accordance with law. — Osl Prestige Private Limited Vs. Goods And Services Tax Network [2018] 4 TAXLOK.COM 028 (Cal)