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A.B. PAL ELECTRICALS PVT. LTD. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

A.B. PAL ELECTRICALS PVT. LTD.
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Dec 17, 2019
Order No.

W.P.(C) 6537/2019

Citation

2019(12) TAXREPLY 1724
Original Order
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ORDER

1. The present petition under Article 226 of the Constitution of India seeks the following reliefs: “(a) Issue a Writ of mandamus or any other Writ, order or direction in the nature thereof thereby declaring Rule 117 of CGST Rules providing time limit for filing TRAN-1 as ultravires, contrary and in violation to Section 140 and 17 4 of the CGST Act, 2017. (b) Issue a Writ of mandamus or any other Writ, order or directions declaring that the Petitioner is entitled to tax credit on account of Input Tax Credit of Excise Duty of ₹ 4,07,63,917.55/- and that being a onetime entitlement, the Petitioner should not be deprived from claiming said credit due to technicalities of law especially when new law is yet to be settle down and allows Petitioner to claim legitimate Input Tax Credit by directing Respondent to accept TRAN-1 of Petitioner. (c) pass any other order(s) as this Hon'be Court may deem fit and proper in the facts and circumstances of the present case..&rd....

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