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HARI OM ARORA vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Debdutta Raha

Abhishek Bhandari

Res. Counsel

Vipul Kundalia

Sangita Das

Anindya Kanon

Petitioner / Applicant	HARI OM ARORA
Respondent	UNION OF INDIA & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 11, 2024
Order No.	WPA 8072 of 2022
Citation	2024(7) TAXREPLY 10241
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ORDER
JUDGMENT RAJA BASU CHOWDHURY, J: 1. The present writ petition has been filed, inter alia, praying for a direction upon the respondents to allow the petitioner to upload the input tax credit certificate in the web portal of the respondent authorities by condoning the delays in the petitioner’s attempt to upload such certificate. 2. The petitioner carries on business under the name and style of M/s Mobile Care and is registered under the provisions of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”). 3. It is the petitioner’s case, that on 11th November, 2021, the petitioner had prayed for transfer of his GST file from the ‘composition scheme’ to the normal scheme by filing an online application. 4. It is also the petitioner’s case that the respondents had duly sanctioned the same. Accordingly, the petitioner was required to file and upload input tax credit certific....