M/s Sunbeam Auto Pvt. Ltd., Narsingpura, Gurugram Versus Union of India and others
GST
2018 (12) TMI 1272 – PUNJAB AND HARYANA HIGH COURT – 2019 (20) G. S. T. L. 705 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 19-12-2018
CWP-33475-2018
GST
MR AJAY KUMAR MITTAL AND MR SUDIP AHLUWALIA, JJ.
For The Petitioner : Mr. Amar Pratap Singh, Advocate with Mr. Rohit Gupta, Advocate
ORDER
AJAY KUMAR MITTAL, J.
1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a direction to the respondents to open the GST Portal or to accept the manually filed Tran- I enabling the petitioner to carry forward the Cenvat Credit of Rs. 5,16,561/- in Form GST Tran-
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including ER-1 for the month of June, 2017 and ST-3 for the period from 1.4.2017 to 30.6.2017 as is discernible from document (Annexure P-2 Colly). The petitioner was having an unutilized Cenvat Credit of Rs. 5,16,561/- as on 30.6.2017. Upon enforcing the Goods and Services Tax in India w.e.f. 1.7.2017, the petitioner migrated to the said system of taxation as is clear from the Registration Certificate dated 21.9.2017 (Annexure P-3). The petitioner filed incomplete Form GST Tran-I on 27.12.2017 (Annexure P-4). Thereafter, the petitioner filed Form Tran-I with the limited details which was accepted by the portal. The petitioner made online complaints and reminders (Annexure P-5 Colly), but to no effect. Accordingly, the petitioner moved a re
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