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JAKAP METIND PVT LTD. vs. UNION OF INDIA THROUGH THE SECRETARY AND 6 OTHER (S)
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Anand Nainawati
Res. Counsel
Maithili Mehta
Nirzar S Desai

Petitioner / Applicant

JAKAP METIND PVT LTD.

Respondent UNION OF INDIA THROUGH THE SECRETARY AND 6 OTHER (S)
Court Gujarat High Court
State

Gujrat

Date Oct 4, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 19951 of 2018

Citation

2019(10) TAXREPLY 1787
Original Order
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ORDER

1. Rule. Mr. Nirzar Desai, learned senior standing counsel waives service of notice of rule on behalf of the respondent No. 7 and Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of respondent No. 2. 2. Having regard to the controversy involved in the present case and the fact that the court has heard the learned counsel for the respective parties at length, the matter was taken up for final hearing. 3. By this petition under article 226 of the Constitution of India, the petitioner seeks grant of input tax credit in terms of section 140 of Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the CGST Act') read with rule 117 of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as the 'CGST Rules'). 4. The petitioner is inter alia engaged in manufacture of brass/steel/aluminum electrical wiring accessories, other ar....

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