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M/S CEAMEN ELECTRONICS vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH
Pet. Counsel
Sandeep Goyal
Res. Counsel
Anshuman Chopra
Pankaj Gupta

Petitioner / Applicant

M/S CEAMEN ELECTRONICS
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Jun 19, 2020
Order No.

CWP No.8369 of 2020(O&M)

Citation

2020(6) TAXREPLY 2605
Original Order
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ORDER

1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Central GST Rules, 2017 (for short ‘Rules’) and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I. 2. The Petitioner-a partnership firm, engaged in the business of trading of Electronic items, is registered with Respondent-GST Authorities under Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). The Petitioner prior to 01.07.2017 i.e. date of introduction of GST was registered under Punjab VAT Act,2005. The Petitioner was entitled to claim credit of the duties paid on inputs and credit of the Value Added Tax in respect of inputs held in stock and excess ITC, if any reflected in the Returns, for which it was required to furnish information in Form GST TRAN-1. However Pet....

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