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HERO MOTOCORP LTD. vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
Tarun Gulati
Ashwini Chandrasekaran
Priyanka Rathi
Res. Counsel
Suhani Mathur

Petitioner / Applicant

HERO MOTOCORP LTD.
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Oct 10, 2022
Order No.

W.P.(C) 2032/2019

Citation

2022(10) TAXREPLY 6466
Original Order
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ORDER

1. On 19.09.2022 when the matter had come up for hearing, the following had been recorded: “1. The principal grievance of the petitioner is that the respondents/revenue are seeking to recover accumulated credit transitioned by it in terms of Section 140 of Central Goods & Services Tax Act, 2017 [in short, the “Act”] in respect of Input Service Distribution [in short, “ISD”]. The petitioner is an Input Service Distributor and is registered with the respondents/revenue. 2. The communication assailed in the writ petition i.e., the letter dated 04.02.2019, is a communication whereby the petitioner’s request for allowing credit of unutilized ISD has been rejected. 2.1. To be noted, this communication has been issued by respondent no. 4. 3. Besides this, challenge is also laid to instructions dated 05.02.2017, issued by respondent no. 3, which prohibits ISDs from transitioning accumulated unutilized CENVAT....

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