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KNLIGHTS AUTOMOTIVES AND PLASTIC INC., FARIDABAD vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH
Pet. Counsel
Rajiv Agnihotri
Res. Counsel
Sourabh Goel
Mamta Singla Talwar

Petitioner / Applicant

KNLIGHTS AUTOMOTIVES AND PLASTIC INC., FARIDABAD

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

Punjab

Date Dec 20, 2019
Order No.

CWP 36856/2019

Citation

2019(12) TAXREPLY 1757

Original Order
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ORDER

The petitioner, a Proprietorship concern, is engaged in business of trading and manufacturing of automotive and plastic parts. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the Haryana Value Added Tax Act,2003, Central Sales Tax Act,1956 and provisions of Finance Act,1994 read with Service Tax Rules,1994. Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit (in short 'ITC') as per the accounts books to the electronically generated statutory Form “TRAN-I” which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. Counsel for the petitioner submits that the issue raised herein already stands decided by this Court, vide judgment dated  04.11.2019, passed in CWP 30949 of 2018 titled “Adfert Technologies Pvt. Ltd. Versus....

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