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R.R. DISTRIBUTORS PVT. LTD. vs. COMMISSIONER OF CENTRAL TAX, GST
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Rajesh Jain
Virag Tiwari
Deepak Gupta
Res. Counsel
Avnish Singh

Petitioner / Applicant

R.R. DISTRIBUTORS PVT. LTD.
Respondent COMMISSIONER OF CENTRAL TAX, GST
Court Delhi High Court
State

Delhi

Date May 27, 2021
Order No.

W.P.(C) 4143/2020

Citation

2021(5) TAXREPLY 4280
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ORDER

CM APPL. 14908/2020 (for exemption) 1. Exemption allowed, subject to just exceptions. 2. The application is disposed of. W.P.(C) 4143/2020 3. The present petition was heard on 21st December, 2020 along with other batch matters relating to difficulties faced by taxpayers in filing form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, considering that the issue involved in the present petition is slightly different as compared to the other batch matters, it is being decided separately by way of this judgment. 4. The Petitioner- R.R. Distributors Private Limited, is engaged in the trading of paper and other like goods. It migrated from the Delhi Value Added Tax Act, 2004 into the GST regime, and as on the appointed date under the GST laws, it had a closing stock of finished goods of ₹ 7,44,41,433/- on which it was entitled to claim transitional input tax credit (hereinafter “ITC”) in terms of Section 140(3) of the CGST Act, 2017 (hereinafte....

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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

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GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

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GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

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20 May

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25 May

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