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MALKE PVT. LTD., SAS NAGAR, MOHALI vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH
Pet. Counsel
Sudeepti Sharma
Res. Counsel
Sharan Sethi

Petitioner / Applicant

MALKE PVT. LTD., SAS NAGAR, MOHALI
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 5, 2019
Order No.

Civil Writ Petition No. 34827 of 2019 (O&M)

Citation

2019(12) TAXREPLY 1692
Original Order
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ORDER

The petitioner, a Private Limited Company, is engaged in the business of manufacturing and sale of tractor parts. Prior to the introduction of the Goods and Services Tax (GST) Act, 2017, the petitioner was registered under the Central Excise Act, 1944. Grievance is that the petitioner-Company could not upload the details of its un-utilized Input Tax Credit (in short ‘ITC’) as per the accounts books to the electronically generated statutory “TRAN-I” Form, which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. Counsel for the petitioner submits that the issue stands decided by this Court, vide judgment dated 04.11.2019, passed in CWP No. 30949 of 2018, titled “Adfert Technologies Pvt. Ltd. Versus Union of India and others” in favour of the Assessees, hence, the petitioner- Company is also entitled to relief in the same terms. ....

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