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NELCO LIMITED. vs. THE UNION OF INDIA AND OTHERS.
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
M.S. KARNIK
Pet. Counsel
V Sridharan
Prakash Shah
Sriram Sridharan
Res. Counsel
Anil Singh
Pradeep Jetly
Anjani Kumar Singh

Petitioner / Applicant

NELCO LIMITED.

Respondent THE UNION OF INDIA AND OTHERS.
Court Bombay High Court
State

Maharashtra

Date Jan 31, 2020
Order No.

A.S.WRIT PETITION NO. 6998 OF 2018 WITH A.S. W.P. No. 8856, 8906, 12694, 14323, 14416 OF 2018, 582, 716, 1136, 1326, 2284, 3036, 3235, 3437, 3605, 3608, 3610, 8254, 9675, 10351, 11545,3365, 490, 1691, 1749, 2217, 2303, 2512, 2725, 2797, of 2019

Citation

2020(1) TAXREPLY 1384

Original Order
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ORDER

This group of matters was placed on board because the Petitioners have challenged the denial by the Respondents to carry forward the Input Tax Credit from the pre-GST regime. The Petitioners have raised various issues. By consent of the learned counsel appearing for the parties, we have taken up Writ Petition No.6998/2018 as a petition where the challenge to Rule 117 being ultra vires to the the Central Goods and Services Tax Act, 2017 is taken first. Second prayer is in the facts of the case a direction be given to the Respondents to permit the Petitioner to open the portal to submit TRAN-1 Form. The learned counsel for the parties point out that the argument that, the Rule is ultra vires is common to all the petitions and they state that depending upon the decision in Writ Petition No.6998/2018, further issues raised by the Petitioners in other petitions can be dealt with. 2. We have permitted the advocates for the Petitioners to address on the challenge to the Rule. The ....

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