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P. BHOGILAL PVT. LTD vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Sandip Choraria
R. Chatterjee
Piyal Gupta
Res. Counsel
A. Ray
T. M. Siddiqui
D. Ghosh

Petitioner / Applicant

P. BHOGILAL PVT. LTD

Respondent UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 21, 2022
Order No.

W.P.A. 10103 of 2021

Citation

2022(2) TAXREPLY 5397

Original Order
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ORDER

Heard learned advocates appearing for the parties and considering the submission of both the parties who agreed that the issues involved in this writ petition are covered by the judgment of the Appeal Court dated 14th December, 2021 passed in MAT 552 of 2020 (Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhawan Vs. M/s. Das Auto Centre), this writ petition is disposed of by the order as hereunder:- In this writ petition, petitioner is making prayer for relief/direction upon the respondent concerned to allow filing of declaration in form GST TRAN-1, to enable it to take in his electronic credit ledger, the transitional credit of amount of Value Added Tax, Central Excise, Service Tax or Cess, to carried forward in the return relating to the period ending with the day immediately preceding the appointed day being 20.06.2017, furnished by him under the existing law in terms of Section 140(1) of the West Bengal Goods and Services Tax Act, 2017, Central Goods and Services Ta....

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