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INDUSIND MEDIA COMMUNICATIONS LTD. AND ANR. vs. UNION OF INDIA THROUGH (A) THE JOINT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE AND ORS.
(Bombay High Court)

Hon'ble Judges:

M.S. SANKLECHA
RIYAZ I. CHAGLA
Pet. Counsel
Vikram Nankani
Prithviraj Chaudhary
Sharon Patole
Res. Counsel
Amol Joshi
Pradeep S. Jetly

Petitioner / Applicant

INDUSIND MEDIA COMMUNICATIONS LTD. AND ANR.
Respondent UNION OF INDIA THROUGH (A) THE JOINT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE AND ORS.
Court Bombay High Court
State

Maharashtra

Date Oct 19, 2018
Order No.

Writ Petition No. 2229 of 2018

Citation

2018(10) TAXREPLY 2881
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ORDER

1. Heard. Rule. 2. On 10th August 2017, Petitioner No. 2 transferred a part of its business i.e. Headend In The Sky (HITS) to Petitioner No. 1. However, as on 1st July 2017 there was Input Credit available to the Petitioner No. 2 from the earlier CENVAT Regime. Thus, the Petitioner No. 2 sought to carry forward its available Input Credit to the GST regime by filing TRANS­1. In its revised TRANS­1 the Petitioner No. 2 in terms of Section 140(8) of the Central Goods and Services Tax Act, 2017 (for short “the Act”) sought to distribute the Input Credit available to it amongst its branch offices/locations which have separate registration under the Act. However, due to technical difficulties, though the revised TRANS­1 was accepted, the distribution of the credit available to it among its various branches/locations is not reflected on the website. Thus, the GST credit ledger available at the various branches/locations do not reflect the credit which would be a....

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