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SEVOKE MOTORS vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

HIRANMAY BHATTACHARYYA
Pet. Counsel
Navin Barik
Esha Acharya
Res. Counsel
Subir Kr. Saha
Bikramaditya Ghosh

Petitioner / Applicant

SEVOKE MOTORS
Respondent STATE OF WEST BENGAL AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 7, 2022
Order No.

WPA 1497 of 2022

Citation

2022(7) TAXREPLY 6034
Original Order
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ORDER

The writ petitioner has prayed for issuance of a writ of mandamus to command the authorities to allow revision and/or correction of Form GST TRAN-1 either on the portal or manually for the purpose of claiming transitional credit under Section 140 read with Rule 117 of the Central Goods and Services Tax Act, 2017 (for short “CGST Act”). The petitioner claims to be an authorized Maruti Dealer and is duly registered with the CGST authorities as well as SGST authorities. The petitioner claims that post introduction of CGST Act with effect from July 1, 2017 the petitioner is entitled to carry forward Input Tax Credit in Form TRAN-1 for the period from July 1, 2016 to June 30, 2017 under Section 140 of CGST Act read with Rule 117 of CGST Rules. The petitioner claims that due to lack of awareness of the procedures, technical glitches and also that GST being a new and complex system to operate, the form relating to “Spares and Accessories” was incorrectly uploade....

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