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DHARNIA MOTORS vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
MUNNURI LAXMAN
Pet. Counsel
Sharad Kothari
Res. Counsel
Rajvendra Saraswat

Petitioner / Applicant

DHARNIA MOTORS
Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Nov 29, 2024
Order No.

D. B. Civil Writ Petition No. 9717 / 2018

Citation

2024(11) TAXREPLY 11749
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ORDER

JUDGMENT REPORTABLE ( PER HON’BLE THE CHIEF JUSTICE ) : 1. By way of this writ petition filed under Article 226 of the Constitution of India, the petitioner has claimed that he is entitled to transitional credit of excise duty made through Credit Transfer Document (for short, ‘CTD’) by way of filing TRAN-3 without insisting on submission of TRAN-1 declaration within the time stipulated under Rule 117 of the Central Goods and Services Tax Rules, 2017 (for short, ‘the CGST Rules, 2017’). Relevant Factual Matrix: 2. The factual background giving rise to the present petition, relevant for decision making in the present case, is that the petitioner is a trader dealing in automobiles, motorbikes and other vehicles and registered under the GST Laws having been issued a certificate of registration on 22.09.2017. In the petition, it has been stated that the petitioner is a sub-dealer of Hero MotoCorp Ltd. and engaged in selling motorbikes aft....

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