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CERA SANITARYWARE LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

AKIL KURESHI
B.N. KARIA
Pet. Counsel
Anand Nainawati
Res. Counsel
Nikunt K Raval

Petitioner / Applicant

CERA SANITARYWARE LTD.
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Sep 19, 2018
Order No.

R/SPECIAL CIVIL APPLICATION NO. 5212 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 7769 of 2018

Citation

2018(9) TAXREPLY 2916
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ORDER

1. These petitions arise in common background. We may record facts from Special Civil Application No. 5212 of 2018. Petitioner is engaged in manufacture of ceramic sinks, washbasin etc. The petitioner is also trading in such goods across India. With the introduction of Goods and Service Tax from 01.07.2017 certain structural changes in tax collection were made requiring the legislature to make transitional provision. Section 140 of the Central Goods and Service Tax Act, 2017 enabled the dealers to take credit of duties paid on the goods held by them on the date of implementation of the law. For such purpose, however, necessary declaration had to be made in the terms of Rule 117 of the CGST Rules. Sub-rule (1) therein envisage time limit of 90 days from the appointed day for such purpose. This time limit was extended from time to time and lastly upto 27.12.2017 beyond which the Government of India would not accept any further declaration. Now Sub-Rule (1A) has been inserted in Rule 1....

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