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JAGADAMBA HARDWARE STORES vs. UNION OF INDIA THROUGH DEPTT. OF CENTRAL REVENUE, THE CHAIRMAN, G.S.T. COUNCIL GOVT. OF INDIA,, THE CENTRAL BOARD OF EXCISE AND CUSTOMS, STATE OF CHHATTISGARH, THE COMMISSIONER OF STATE TAX CHHATTISGARH
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Moolchand Jain
Res. Counsel
B.gopa Kumar

Petitioner / Applicant

JAGADAMBA HARDWARE STORES
Respondent UNION OF INDIA THROUGH DEPTT. OF CENTRAL REVENUE, THE CHAIRMAN, G.S.T. COUNCIL GOVT. OF INDIA,, THE CENTRAL BOARD OF EXCISE AND CUSTOMS, STATE OF CHHATTISGARH, THE COMMISSIONER OF STATE TAX CHHATTISGARH
Court Chhattisgarh High Court
State

Chhatisgarh

Date Jan 27, 2020
Order No.

Writ Petition (T) No. 31 of 2020

Citation

2020(1) TAXREPLY 1449
Original Order
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ORDER

1. The relief sought for by the petitioner in the present writ petition is for issuance of a writ to the respondents granting permission to the petitioner to submit TRAN-1 form electronically by opening electronic portal or in the alternative allow the petitioner to tender the form manually and thereafter the petitioner's claim be assessed for input tax credit in accordance with law. 2. Brief facts which led to the filing of the present writ petition is that, the petitioner is a Trader dealing in Pipes, Container Tanks, Pumps, Hardware Goods and Paints etc. and falls within the definition of a trader under Goods and Service Tax Act (in short, the GST Act). The said GST Act came into force w.e.f. 01.07.2017. Under Section 140(3) of the GST Act, the petitioner was entitled to avail input tax credit. In order to avail the input tax credit under Rule 117 of the Central Goods and Service Tax Rules, 2017, the petitioner was to submit a declaration electronically in form ....

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