M/s Joshi Autolinks Private Limited Versus Union of India and another
GST
2018 (3) TMI 1151 – PUNJAB & HARYANA HIGH COURT – [2017] 1 GSTL 2 (P&HC)
PUNJAB & HARYANA HIGH COURT – HC
Dated:- 25-8-2017
CWP-19198-2017
GST
Mr. Ajay Kumar Mittal and Mr. Amit Rawal, JJ.
Mr. Sandeep Goyal, Advocate for the petitioner(s).
JUDGMENT
The petitioner has approached this Court under Articles 226/227 of the Constitution of India inter alia to issue writ in the nature of Certiorari/Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 insofar as it denies the Input Tax Credit of the eligible duties paid in respect of inputs held in stock purchased earlier than 12 months immediately
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