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M/S KAMAL AGENCIES vs. UNION OF INDIA AND 4 OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
AJAY BHANOT

Pet. Counsel

Manish Gupta

Res. Counsel

Anant Kumar Tiwari

Petitioner / Applicant	M/S KAMAL AGENCIES
Respondent	UNION OF INDIA AND 4 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Sep 1, 2020
Order No.	Writ Tax No. - 420 of 2020
Citation	2020(9) TAXREPLY 3306
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Related Tags :

☍

Section 140

☍

Rule 117

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ORDER
Heard Sri Manish Gupta, learned counsel for the petitioner, Sri Anant Kumar Tiwari, learned counsel for the respondent No. 1, 2 and 3 and Sri Ramesh Chandra Shukla, learned counsel for the respondents No.4 and 5. The petitioner herein claims to be a registered firm under the GST having Registration No. 09AMEPK9117A1ZA. The petitioner claims that it is liable for Input Tax Credit (ITC) on the purchase of goods from the manufacturer. At the time of enactment of GST Act, 2017, the petitioner was entitled for taking the Input Tax Credit (ITC) of ₹ 18,92,793.92/-. The submission of the petitioner is that Rule 117 of the Central Goods and Service Tax Rules provides the procedure of transaction of credit pertaining to pre-GST period under Section 140 of CGST Act, 2017. An application in Form GST TRAN-1 had to be submitted by 27.12.2017 in respect of credit of tax duty paid for the period upto 30.06.2017. The petitioner tried to access the GST portal to file its Form TRAN-1, but the s....