Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

JOSHI AUTOLINKS PRIVATE LIMITED vs. UNION OF INDIA AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY KUMAR MITTAL
AMIT RAWAL
Pet. Counsel
Sandeep Goyal
Res. Counsel
Na

Petitioner / Applicant

JOSHI AUTOLINKS PRIVATE LIMITED

Respondent UNION OF INDIA AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date Aug 25, 2017
Order No.

CWP-19198-2017

Citation

2017(8) TAXREPLY 3103
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner has approached this Court under Articles 226/227 of the Constitution of India inter alia to issue writ in the nature of Certiorari/Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 insofar as it denies the Input Tax Credit of the eligible duties paid in respect of inputs held in stock purchased earlier than 12 months immediately preceding the appointed day. Further writ in the nature of mandamus has been sought declaring/reading down the time mentioned in Condition (iv) contained in Section 140 (3) of Central Goods and Service Act, 2017 as to be directory and holding that a registered person is entitled to take credit, if he can produce the necessary evidence. 2. Learned counsel for the petitioner states that inadvertently certain typographical errors have occurred in the writ petition. Accordingly, a prayer was made that he may be allowed to withdraw the present writ petition with liberty to the petitioner ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)