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M/S SUBHAS AND COMPANY vs. COMMISSIONER OF CGST AND ORS.
(Calcutta High Court)

Hon'ble Judges:

SHIVAKANT PRASAD
Pet. Counsel
Akshat Agarwal
Res. Counsel
Na

Petitioner / Applicant

M/S SUBHAS AND COMPANY
Respondent COMMISSIONER OF CGST AND ORS.
Court Calcutta High Court
State

West Bengal

Date Jun 24, 2020
Order No.

W.P.5585 (W) of 2020 With CAN 3323 of 2020

Citation

2020(6) TAXREPLY 2562
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ORDER

ORDER Learned advocate-on-record of the petitioner undertakes to affirm and stamp the petition as per the Rules within 48 hours of resumption of normal functioning of the Court. The petition is taken up through video conference on the basis of such undertaking. The points of law is that the writ petitioner has raised in this writ petition whether the non-allowance of transitional Credit on account of inputs held in stock as on the appointed date under Section 140(3) of the CGST/SGST Act, 2017 due to inability to file GST TRAN-2 before the due date as provided for in Rule 117 (4) of the CGST/SGST Rules, 2017 is violative of Articles 14, 19(1) (g) and 265 of the Constitution of India and is grossly against the principles of natural justice and whether the petitioner is entitled to get an opportunity to file the declaration in CGST TRAN –2 in order to be allowed to take transitional Credit on account of inputs held in stock as on the appointed date. The petitioner was....

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