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ARORA & CO vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

VIPIN SANGHI
SANJEEV NARULA
Pet. Counsel
Rajat Mittal
Res. Counsel
Kirtiman Singh
Waize Ali Noor
Harpreet Singh

Petitioner / Applicant

ARORA & CO
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Nov 6, 2019
Order No.

W.P.(C) 6331/2019 & CM No. 26983/2019

Citation

2019(11) TAXREPLY 1778
Original Order
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ORDER

1. The present petition under Article 226 of the Constitution of India seeks the following reliefs: “i) To issue writ of mandamus and/or any other appropriate writ(s) to allow the Petitioner to file declaration in form GST Tran 1, to enable it to claim transitional credit of excise duty in respect of inputs held in closing stock on the appointed day in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017; ii) To issue a writ, order or direction quashing the Impugned Notice dated 30.03.2019 and Impugned Notice dated 30.04.2019 iii) To issue a writ, order, or direction declaring that the time limit to file Form TRAN 1 specified in Rule 117(1) & (1A) of the Central Goods and Service Tax Rules, 2017 as being ultra vires Section 140(3) of the Central Goods and Service Tax Act, 2017 as also being arbitrary and unreasonable and violative of Article 14, 19(1)(g) and 265 of the Constitution of India. iv) To issue writ, order or direction....

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