{"id":15665,"date":"2018-12-19T00:00:00","date_gmt":"2018-12-18T18:30:00","guid":{"rendered":""},"modified":"2018-12-19T00:00:00","modified_gmt":"2018-12-18T18:30:00","slug":"m-s-sunbeam-auto-pvt-ltd-narsingpura-gurugram-versus-union-of-india-and-others","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15665","title":{"rendered":"M\/s Sunbeam Auto Pvt. Ltd., Narsingpura, Gurugram Versus Union of India and others"},"content":{"rendered":"<p>M\/s Sunbeam Auto Pvt. Ltd., Narsingpura, Gurugram Versus Union of India and others<br \/>GST<br \/>2018 (12) TMI 1272 &#8211; PUNJAB AND HARYANA HIGH COURT &#8211; 2019 (20) G. S. T. L. 705 (P &#038; H)<br \/>PUNJAB AND HARYANA HIGH COURT &#8211; HC<br \/>Dated:- 19-12-2018<br \/>CWP-33475-2018 <br \/>GST<br \/>MR AJAY KUMAR MITTAL AND MR SUDIP AHLUWALIA, JJ.<br \/>\nFor The Petitioner : Mr. Amar Pratap Singh, Advocate with Mr. Rohit Gupta, Advocate<br \/>\nORDER<br \/>\nAJAY KUMAR MITTAL, J.<br \/>\n1. 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-<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=372503\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=372503\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\/s Sunbeam Auto Pvt. Ltd., Narsingpura, Gurugram Versus Union of India and othersGST2018 (12) TMI 1272 &#8211; PUNJAB AND HARYANA HIGH COURT &#8211; 2019 (20) G. S. T. L. 705 (P &#038; H)PUNJAB AND HARYANA HIGH COURT &#8211; HCDated:- 19-12-2018CWP-33475-2018 GSTMR AJAY KUMAR MITTAL AND MR SUDIP AHLUWALIA, JJ. For The Petitioner : Mr. Amar &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15665\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;M\/s Sunbeam Auto Pvt. Ltd., Narsingpura, Gurugram Versus Union of India and others&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15665","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15665"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15665\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}