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PIONEER CARBIDE PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Meghalaya High Court)

Hon'ble Judges:

SANJIB BANERJEE
W. DIENGDOH
Pet. Counsel
A Paul
Res. Counsel
R Dutta
N Mozika

Petitioner / Applicant

PIONEER CARBIDE PVT. LTD.

Respondent UNION OF INDIA AND OTHERS
Court Meghalaya High Court
State

Assam

Date Dec 6, 2021
Order No.

WP (C) No.404/2021

Citation

2021(12) TAXREPLY 4905
Original Order
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ORDER

The case of the writ petitioner-assessee is that a mistake was made while submitting a declaration electronically in form GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017. 2. According to the petitioner, in course of the transition from the previous central excise regime to the GST regime, the petitioner, like other assesses, may not have been experienced and the mistake inadvertently crept in: the credit that ought to have been claimed had not been claimed. In connection with the erroneous declaration a show-cause notice was issued by the department. Such notice dated December 20, 2019 was challenged in proceedings under Article 226 of the Constitution before this court, whereupon the petitioner-assessee was permitted to respond to the show-cause notice for the department to take a stand. 3. The petitioner furnished a detailed respond, inter alia, suggesting that in the transitional phase, the petitioner, like several other assesses, lacked the ex....

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