Skip to main content

Home ยป Laws ยป GST Case Laws ยป DELHI WAX REFINERY v. UNION OF INDIA & ORS.

DELHI WAX REFINERY v. UNION OF INDIA & ORS.

High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice

DELHI WAX REFINERY
v.
UNION OF INDIA & ORS.

W.P.(C) 2238/2021 dated 18.02.2021

Law :ย GST
Act Name :
Decision :ย Interim

ITC Filing issue on website – The Petitioner sought a directive to open the GST portal to file a necessary form for migrating eligible input tax credit under the GST regime – The petitioner argues that due to technical issues – The form could not be submitted online and was instead filed manually with an incorrect authority – Held that: Noted that the petitioner delayed in approaching the court – Similar cases are pending in the court and therefore issued a notice to the respondents, allowing them time to file a counter affidavit and scheduled further proceedings.

Represented by:

Counsel for the Petitioner: Vineet Bhatia, Advocate.

Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.

๐Ÿ”’ Premium Content

Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.

Become Premium Member