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GILLETTE INDIA LIMITED & ANR. AND PROCTER & GAMBLE HYGIENE & HEALTH CARE LIMITED & ANR. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

Pet. Counsel
---
Res. Counsel
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Petitioner / Applicant

GILLETTE INDIA LIMITED & ANR. AND PROCTER & GAMBLE HYGIENE & HEALTH CARE LIMITED & ANR.

Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Nov 27, 2019
Order No.

W.P.(C) 2697/2018, W.P.(C) 2698/2018 and W.P.(C) 2699/2018

Citation

2019(11) TAXREPLY 1752

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ORDER

1. At the outset, it is pointed out that in the above noted petitions, Sanjeev Narula, J. appeared as Central Government Standing Counsel (CGSC) at the initial stage on 21.03.2018, 09.04.2018 and thereafter till 15.05.2018. However, the matters were not heard during that period. Learned counsel for the parties state that they have no objection if this Bench takes up these matters. Accordingly, we proceed and deal with the same. 2. The Petitioners’ grievance in all the petitions is with respect to their inability to claim input tax credit on various eligible goods under Section 140 of the Central Goods and Service Tax Act, 2017 (hereinafter referred as “CGST Act”) read with Rule 117 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST Rules”). Since the facts narrated in all the Petitions are similar and common grounds of challenge have been urged, it is considered appropriate to decide the same of by way of a common or....

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