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RUDRA AUTOPARTS DISTRIBUTOR
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
B. Sharaff
I. Banerjee
A. Boral
Res. Counsel
A. Majumdar
S. Mukherjee
Avra Mazumder

Petitioner / Applicant

RUDRA AUTOPARTS DISTRIBUTOR
Respondent NA
Court Calcutta High Court
State

West Bengal

Date Apr 23, 2019
Order No.

W.P. 7077 (W) of 2019

Citation

2019(4) TAXREPLY 2223
Original Order
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ORDER

ORDER Learned advocate appearing for the petitioner submits that the right to avail transitional CENVAT credit in respect of goods held in stock on the appointed day is a substantive right in terms of Section 140(3) of the Central GST Act whereas the Rule 117 of Central Rules is merely procedural in nature and therefore due date contemplated under the Rule 117 of the CGST Rules for filing of declaration of Form GST Tran 1 is directory and not a mandatory provision. Learned advocates for the State and the Union of India prays time to file affidavit-in-opposition. Let affidavit-in-opposition be filed within four weeks, reply, if any, be filed within two weeks thereafter. Let the matter appear in the monthly list of June, 2019. ....

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