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MACLEODS PHARMACEUTICALS LTD. vs. UNION OF INDIA & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

L.NARAYANA SWAMY
JYOTSNA REWAL DUA
Pet. Counsel
Vivek Attri
Res. Counsel
Rajiv Jiwan
Ajit Sharma
Ajay Vaidya

Petitioner / Applicant

MACLEODS PHARMACEUTICALS LTD.

Respondent UNION OF INDIA & OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Nov 20, 2019
Order No.

CWP No.1551 of 2018

Citation

2019(11) TAXREPLY 1672
Original Order
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ORDER

The petitioner-Company was constituted and registered under the Companies Act, 1956 on 15.6.1989. In the month of June 2017, the petitioner-company had CENVAT Credit balance of Central Taxes amounting to ₹ 7,51,33,423/-. It is further stated that the petitioner-company has also filed another TRAN-1 form for CENVAT Credit of ₹ 14,71,031/-, which was made admissible and credited to its Electronic Credit Ledger account on 26.10.2017. 2. Learned counsel for the petitioner submits that in view of introduction of new Goods and Services Tax Act (for short, “the GST Act), the petitioner Company could not amend TRAN-1 form as per the amended provisions of the GST Act. Hence, the writ petition has been filed seeking direction to the respondents to consider the case of the petitioner-Company for amendment of TRAN-1 form. 3. Learned counsel for the petitioner has relied upon the judgment of Punjab and Haryana High Court in CWP No.30949 of 2018 (O&....

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