CLYDE PUMPS PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
CLYDE PUMPS PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 4400/2022 dated 04.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 20 & 140
Rule Number : Rule 39
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Transitional credit – ISD – Portal glitch – Petitioner contended closing pre GST CENVAT credit to be transitioned under Section 140(7) of CGST Act via TRAN 1 but portal did not permit ISD transition or maintain ECL – TRAN 1 filed on time, credit never reflected – Department claimed law did not envisage TRAN 1 or ECL for ISDs and credit ought to have been distributed pre GST – Section 140(7) expressly allows ISD pre GST service credit to be distributed as GST credit in prescribed time/manner – Absence of prescribed timelines and portal limitations cannot defeat substantive right to transitional ITC – Held: Writ petition disposed – Department to reflect amount on ECL of petitioner within three months.
Represented By:
Counsel for the Petitioner: . Prabhat Kumar, A.K. Singh & Rupali Singh, Advs
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