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RSD NATURAL RESOURCES PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Ranjan Kumar Sinha
Res. Counsel
Krishna Nandan Singh

Petitioner / Applicant

RSD NATURAL RESOURCES PVT. LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Aug 28, 2024
Order No.

Civil Writ Jurisdiction Case No. 3255 of 2022

Citation

2024(8) TAXREPLY 11032
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee, registered earlier under the Bihar Value Added Tax Act, 2005 (for brevity ‘VAT Act’), has been registered under the Goods and Services Tax Act, 2017 (for brevity ‘GST Act) after the new regime came into force from 01.07.2017. The petitioner is concerned with the period of transition wherein the Input Tax Credit available under the VAT regime was to be electronically transferred to the Electronic Credit Ledger as available to the assessees, under the GST regime so as to take credit of the same for set off in the output tax payable. 2. The petitioner engaged in the business of trading of Greases and Lubricants, was registered under the CGST Act after it came into force on 01.07.2017 as per Annexure-1. The petitioner has also quoted Section 140 which provides for transitional arrangements for the Input Tax Credit. The rules have prescribed uploading of the details of the Input T....

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