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ASIAN POLYMERS vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

VIPIN SANGHI
SANJEEV NARULA
Pet. Counsel
Ruchir Bhatia
Res. Counsel
Harpreet Singh
Suhani Mathur
Gaurav Rohila

Petitioner / Applicant

ASIAN POLYMERS
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Nov 21, 2019
Order No.

W.P.(C) 4332/2019

Citation

2019(11) TAXREPLY 1833
Original Order
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ORDER

1. The present petition under Article 226 of the Constitution of India seeks the following reliefs: i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit on the stock held on 30.6.2017 in Form Trans-1 which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents; ii) Issue a writ of a writ of declaration or any other writ, order or direction in the nature thereof declaring that the Rule 117 of the CGST Rules, 2017 ultra vires section 140 and 174 of the CGST Act, 2017; iii) for such further and other reliefs, as this Hon'ble Court may deem fit and proper in the nature and circumstances of the case. 2. The case of the Petitioner as set out in the petition is that it is engaged in the business of sale and purchase of plastic granules and is registered ....

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