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ESL STEEL LIMITED vs. PRINCIPAL COMMISSIONER & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RONGON MUKHOPADHYAY
DEEPAK ROSHAN
Pet. Counsel
Biren Poddar
Piyush Poddar
Res. Counsel
P.a. S. Pati

Petitioner / Applicant

ESL STEEL LIMITED
Respondent PRINCIPAL COMMISSIONER & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jul 11, 2023
Order No.

W. P.(T) No. 1995 of 2023

Citation

2023(7) TAXREPLY 7638
Original Order
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ORDER

ORDER Per Deepak Roshan, J. The instant application has been preferred for the following relief : - (a) For quashing and setting aside the Order-in-Original No. 26/GST/ADC/Ran/2023 dated 24.02.2023 (Annexure-9) passed by the Additional Commissioner, CGST & CEX, Ranchi (Respondent No. 2), whereby and whereunder the said Respondent No. 4, in a quite illegal and arbitrary manner, has confirmed the demand of Rs. 6,02,34,616/- u/s 74(9) of the Central Goods and Service Tax Act, 2017 on the ground of irregular availment of transitional credit during the period 2017-18, which includes the transitional credit of Rs. 5,10,21,204/- claimed by the Petitioner prior to 17.04.2018 and balance amount of Rs. 92,13,412/- has been claimed by the Petitioner as Transitional credit by filing new TRAN-1 in light of the Order passed by Hon’ble Supreme Court in the case of Union of India Vrs. Filco Trade Centre Pvt. Ltd. being SLP (C) No. 32709-32710/2018, without considering the show....

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