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AHLUWALIA CONTRACTORS INDIA vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Anurag Saurav
Abhinav Alok
Prity Kumari
Res. Counsel
Vivek Prasad

Petitioner / Applicant

AHLUWALIA CONTRACTORS INDIA

Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Sep 18, 2024
Order No.

Civil Writ Jurisdiction Case No. 10766 of 2024

Citation

2024(9) TAXREPLY 11226
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is concerned with the with holding of an amount of refund, which was already granted by Annexure-P/15. The petitioner was a registered dealer under the Value Added Tax Act (for brevity, VAT Act) and then the Central Goods and Services Tax Act, 2017 (for brevity, CGST Act). 2. On 01.07.2017, when the GST regime was introduced, the petitioner sought transitional credit of the input tax available under the VAT Act. Under Section 140 of the CGST Act, the petitioner claimed input tax credit to the extent of Rs. 32,29,195/- as per Annexure-P/2. The petitioner also had filed returns claiming set-off on the output tax. The Assessing Officer, however, refused to allow the same, passed an order which is produced as Annexure-P/3. An appeal was filed which also stood rejected. However, the petitioner approached this Court under Article 226 of the Constitution of India, wherein on consent, the matter was remanded to the....

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