SHRINIWAS TIN INDUSTRIES PVT. LTD. v. UNION OF INDIA & ORS
High Court, Delhi
Manmohan, Justice & Sanjeev Narula, Justice
SHRINIWAS TIN INDUSTRIES PVT. LTD.
v.
UNION OF INDIA & ORS
W.P.(C) 3766/2020 dated 01.07.2020
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 140 & 174
Rule Number : Rule 117
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
Transitional Credit – Writ Petition Seeking Direction to Allow Carry Forward of Credit in Electronic Credit Ledger – Challenge to Validity of Rule 117 CGST Rules as Ultra Vires Sections 140 and 174 of CGST Act, 2017 – Retrospective Amendment to Section 140(1) Also Challenged as Arbitrary – Petitioner Claimed Attempt to File TRAN-1 on 27.12.2017 Failed Due to Technical Glitch – Annexure P-1 (Screenshot) Shows Filing Attempt – Notice Issued – Counters to Be Filed in 4 Weeks, Rejoinder Thereafter – Matter to Await Outcome of SLP in Union of India v. Brand Equity Treaties Ltd., SLP(C) Nos. 7425-7428/2020 – Next Listed on 16.09.2020 – CM Applications for Exemption Allowed.
Represented By:
Counsel for the Petitioner: Puneet Rai
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