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BRAND EQUITY TREATIES LIMITED, MICROMAX INFORMATICS LTD., DEVELOPER GROUP INDIA PRIVATE LIMITED, RELIANCE ELEKTRIK WORKS vs. THE UNION OF INDIA AND ORS.
(Delhi High Court)

Hon'ble Judges:

VIPIN SANGHI
SANJEEV NARULA
Pet. Counsel
Abhishek A. Rastogi
Alok Yadav
Kavita Jha
Res. Counsel
Shiva Lakshmi
Amit Bansal
Amanrewaria

Petitioner / Applicant

BRAND EQUITY TREATIES LIMITED, MICROMAX INFORMATICS LTD., DEVELOPER GROUP INDIA PRIVATE LIMITED, RELIANCE ELEKTRIK WORKS
Respondent THE UNION OF INDIA AND ORS.
Court Delhi High Court
State

Delhi

Date May 5, 2020
Order No.

W.P.(C) 11040/2018 and C.M. No. 42982/2018, W.P.(C) 196/2019& CM APPL. 965/2019, W.P.(C) 8496/2019, W.P.(C) 13203/2019

Citation

2020(5) TAXREPLY 1642
Original Order
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ORDER

1. All the four writ petitions seek identical relief in the nature of a writ of Mandamus directing the respondents to permit the petitioners to avail input tax credit of the accumulated CENVAT credit as of 30th June, 2017 by filing declaration Form TRAN-1 beyond the period provided under the Central Goods and Services Tax Rules, 2017 (hereinafter, the “CGST Rules”). Additionally, petitioners also assail Rule 117 of the CGST Rules on the ground that it is arbitrary, unconstitutional and violative of Article 14 to the extent it imposes a time limit for carrying forward the CENVAT credit to the GST regime. However, all the petitioners have unanimously stated that if the Court were to give directions to the respondents to permit them to file the statutory Form TRAN-1 to avail the input tax credit, they would be satisfied and not press for the relief of challenging the vires of the provisions of the Act. 2. This Court has allowed numerous petitions, relating to availm....

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