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COMMITTEE OF MANAGEMENT, SADHAN SAHKARI SAMITI LTD vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

COMMITTEE OF MANAGEMENT, SADHAN SAHKARI SAMITI LTD
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 1, 2020
Order No.

Writ - C No. - 420 of 2020

Citation

2020(9) TAXREPLY 3292
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ORDER

Heard Sri Ashwani Kumar Mishra, learned counsel for the petitioner, Sri Anant Kumar Tiwari, learned counsel for the respondent No. 1, 2 and 3 and Sri R.C. Shukla, learned counsel for the respondents No.4 and 5. The petitioner herein claims to be a registered firm under the GST having Registration No. 09AMEPK9117A1ZA. The petitioner claims that it is liable for Input Tax Credit (ITC) on the purchase of goods from the manufacturer. At the time of enactment of GST Act, 2017, the petitioner was entitled for taking the Input Tax Credit (ITC) of ₹ 18,92,793.92/-. The submission of the petitioner is that Rule 117 of the Central Goods and Service Tax Rules provides the procedure of transaction of credit pertaining to pre-GST period under Section 140 of CGST Act, 2017. An application in Form GST TRAN-1 had to be submitted by 27.12.2017 in respect of credit of tax duty paid for the period upto 30.06.2017. The petitioner tried to access the GST portal to file its Form TRAN-1, but the sam....

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