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GLOBAL CERAMICS PVT. LTD. vs. THE UNION OF INDIA AND 8 ORS.
(Gauhati High Court)

Hon'ble Judges:

N. KOTISWAR SINGH
Pet. Counsel
D. Saraf
Res. Counsel
B. Choudhury

Petitioner / Applicant

GLOBAL CERAMICS PVT. LTD.
Respondent THE UNION OF INDIA AND 8 ORS.
Court Gauhati High Court
State

Assam

Date Mar 13, 2020
Order No.

WP(C) 814/2020

Citation

2020(3) TAXREPLY 1554
Original Order
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ORDER

ORDER   Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for respondent Nos. 2, 7, 8 & 9. The matter pertains to refusal of the system in uplodading the data to enable the petitioner to claim transitional credit of eligible duties in respect of stock held by the petitioner in terms of Section 140 of Central Goods & Service Tax Act, 2017. According to the petitioner, the petitioner is entitled to an amount of ₹ 13,11,274/- as input tax credit on the appointed day. However, because of erroneous uploading of a lesser amount of ₹ 3,11,274/-, though he is entitled to ₹ 13,11,274/- the petitioner is not getting the benefit. According to the petitioner, the endeavour of the petitioner to upload the correct figure was declined by the system, because of which the petitioner approached the authorities, but the authorities are also not co-operating. Mr. Choudury,....

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