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DISHMAN CARBOGEN AMCIS LTD. vs. UNION OF INDIA THROUGH SECRETARY
(Gujarat High Court)

Hon'ble Judges:

AKIL KURESHI
B.N. KARIA
Pet. Counsel
D K Trivedi
Res. Counsel
Na

Petitioner / Applicant

DISHMAN CARBOGEN AMCIS LTD.
Respondent UNION OF INDIA THROUGH SECRETARY
Court Gujarat High Court
State

Gujrat

Date Sep 19, 2018
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13603 of 2018

Citation

2018(9) TAXREPLY 2920
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ORDER

1. Petitioner has expressed certain difficulties in migrating the credit of ₹ 45,36,017/- of the previous tax regime on to GST regime. According to the petitioner, necessary declaration should not be made within the time permitted for such purpose on account of technical glitches of the official portal. In this context, the petitioner has sought for a direction to enable the petitioner to avail such benefit of CENVAT credit in the electronic credit ledger in terms of section 140 of the Central Goods and Service Tax Act, 2017. The petitioner, in the process, also challenged mainly the vires of Rule 117 of the Central Goods and Service Tax Rules, 2017 which prescribed the time limit for making necessary declaration for a dealer to avail such credit.   2. In Special Civil Application No. 4252 of 2018 we have passed a separate judgement today upholding vires of the said statutory provision. This challenge therefore is no longer open. With respect to the petitioner's griev....

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