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POWER PALAZZO PVT LTD vs. UNION OF INDIA THROUGH COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Uchit N Sheth
Res. Counsel
Maithili Mehta
Ankit Shah

Petitioner / Applicant

POWER PALAZZO PVT LTD
Respondent UNION OF INDIA THROUGH COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX
Court Gujarat High Court
State

Gujrat

Date Oct 9, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18738 of 2018

Citation

2019(10) TAXREPLY 1885
Original Order
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ORDER

1. Mr. Uchit Sheth, learned advocate for the petitioners, submitted that the respondents do not dispute the fact that the petitioner is entitled to transitional input credit. It was submitted that the Form GST TRAN1 was filed by the petitioner within the stipulated time and even that position is not disputed. It was contended that tax credit is a vested right and unless it is established that the petitioner has failed to claim it within the prescribed time, the respondents are not justified in denying the claim for transitional input credit. According to the learned advocate, such cases are required to be decided in a rational manner and the Notification dated 10.09.2018 issued by the Government of India is required to be read in a purposive manner. However, the IT Grievance Redressal Committee has considered only those defined errors showing technical glitch, but has not considered other errors. 2. Referring to the minutes of the 4th meeting of IT Grievance Redressal Committee ....

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