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C.P. MARBLE vs. UNION OF INDIA AND ANR.
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH
Pet. Counsel
Deepak Gupta
Res. Counsel
Tajender K. Joshi
Pankaj Gupta

Petitioner / Applicant

C.P. MARBLE
Respondent UNION OF INDIA AND ANR.
Court Punjab and Haryana High Court
State

Punjab

Date Jun 18, 2020
Order No.

CWP No.8215 of 2020(O&M)

Citation

2020(6) TAXREPLY 2550
Original Order
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ORDER

Hearing conducted through Video Conferencing. 1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 (for short ‘Rules’) and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I or avail input tax credit (for short ‘ITC’) in monthly return GSTR-3B. 2. The Petitioner-a proprietary concern, is engaged in the trading of Marble Stone and registered with Respondent-GST Authorities under Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). The Petitioner prior to 01.07.2017 i.e. date of introduction of GST was registered under Punjab Value Added Tax, 2005 as a dealer/trader. The petitioner availed Input Tax Credit (ITC) of VAT paid in respect of the purchased made on payment of VAT as per the provisions of VAT Act, 2005 and Rules. The petitioner to carry forward the untilized VAT Credit/ITC, in terms of Section 140 of CGST Act rea....

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