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SHIV SHAKTI UDHYOG vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH
Pet. Counsel
Sandeep Goyal
Res. Counsel
Saurabh Goel
Pankaj Gupta

Petitioner / Applicant

SHIV SHAKTI UDHYOG
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Jun 19, 2020
Order No.

CWP No.8373 of 2020

Citation

2020(6) TAXREPLY 2556
Original Order
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ORDER

Hearing conducted through Video Conferencing. 1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Haryana GST Rules, 2017 (for short ‘Rules’) and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I. 2. The Petitioner-a proprietary concern, engaged in the business of processing of cotton seed by undertaking process of delinting whereby fuzz is removed from seed coat in cotton and thereafter sells the cotton and cotton seed in the market, is registered with Respondent-GST Authorities under Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). The Petitioner prior to 01.07.2017 i.e. date of introduction of GST was registered under Punjab VAT Act,2005. The Petitioner was entitled to claim credit of the value added tax in res....

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