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M/S MODERN MOTOR WORKS vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH
Pet. Counsel
Sandeep Goyal
Res. Counsel
Saurabh Goel
Pankaj Gupta
Sandeep Singh Mann

Petitioner / Applicant

M/S MODERN MOTOR WORKS
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Jun 19, 2020
Order No.

CWP No.8370 of 2020

Citation

2020(6) TAXREPLY 2629
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ORDER

Hearing conducted through Video Conferencing. 1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Haryana 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 spare parts of automobiles, 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 VAT Act in force in the States of Punjab, Haryana and Chandigarh. 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 reflected in the Returns, fo....

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