^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

NEPTUNE PLASTICS AND JAI ENTERPRISES vs. UNION OF INDIA AND OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

RAJNESH OSWAL

Pet. Counsel

M. K. Bhardwaj

Gagan Kohli

Res. Counsel

Jagpaul Singh

D. C. Raina

Petitioner / Applicant	NEPTUNE PLASTICS AND JAI ENTERPRISES
Respondent	UNION OF INDIA AND OTHERS
Court	Jammu and Kashmir High Court
State	Jammu and Kashmir
Date	Feb 5, 2021
Order No.	OWP No. 512 of 2019 [WP(C) No. 1185/2019] and OWP No. 513 of 2019 [WP(C) No. 1186/2019]
Citation	2021(2) TAXREPLY 3844
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 140

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
1. Heard Sh. M. K. Bhardwaj, Senior Advocate assisted by Sh. Gagan Kohli, learned counsel for the petitioner and Sh. Jagpaul Singh, CGSC for respondents No. 1 to 3 and 6 and Sh. D. C. Raina, learned Advocate General assisted by Sh. K. D. S. Kotwal, learned Dy. AG for the respondent Nos. 4 and 5. 2. The issue in this petition is regarding carrying forward of ₹ 9,96,637/- lying in petitioner’s Cenvat account credit on 08.07.2017 when the GST was introduced in the State of Jammu and Kashmir. It appears that the petitioner instead of submitting TRAN-1 form for claiming ITC submitted GSTR-3B. The Assistance Commissioner State Taxes (Technical) Jammu vide letter/order dated 07.03.2019 informed that the reason for non-filing of TRAN-1 was not due to technical glitch in filing TRAN-1, so the case of the petitioner could not be considered. 3. Sh. Jagpaul Singh, learned counsel submits that as the petitioner was required to submit TRAN-1 within the time prescribe....