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GRAPHITE INDIA LIMITED vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Nikhil Kumar Agrawal
Aditi Hansaria
Yash Sahay
Res. Counsel
Vikas Kumar

Petitioner / Applicant

GRAPHITE INDIA LIMITED

Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Jul 10, 2024
Order No.

Civil Writ Jurisdiction Case No. 172 of 2024

Citation

2024(7) TAXREPLY 11236
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee under the CGST Act, 2017, claims for refund of Input Tax Credit (ITC) accrued to the petitioner under the Value Added Tax (VAT) regime; when the petitioner was an assessee under the Bihar Value Added Tax Act, 2005. 2. We heard Sri Nikhil Kumar Agarwal for the petitioner and Sri Vikas Kumar, learned counsel for the State. 3. The petitioner’s contention is that during the VAT period, the petitioner had a total claim of ITC coming to Rs. 1,88,60,453.42/-. On the Goods and Services Tax (GST) regime coming into effect on 01.07.2017, the assessees were conferred with the benefit of carrying over the ITC of the VAT regime to be availed under the new GST regime. The petitioner had filed the returns under the VAT Act in 31.06.2017 and also sought for the carry forward as per Annexure-P/2, in Form GSTR TRAN-1 as stipulated in the statute. The carry forward claimed was of Rs. 1,68,78,801/-/. The....

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