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SHREE MOTORS, (PROPRIETOR PRADEEP CHOUDHARY) vs. UNION OF INDIA, THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) , GOODS AND SERVICE TAX NETWORK (GSTN) , CENTRAL BOARD OF INDIRECT OR TAXES AND CUSTOMS, ASSISTANT COMMISSIONER, OFFICE OF CENTRAL GOODS AND SERVICE TAX AND GAURAV INDUSTRIES VERSUS GST COUNCIL SECRETARIAT, COMMISSIONER, CGST COMMISSIONERATE, ASSISTANT COMMISSIONER, CGST DIVISION-D, RANGE PALI
(Rajasthan High Court)

Hon'ble Judges:

ARUN BHANSALI
Pet. Counsel
Sharad Kothari
Prateek Gattani
Res. Counsel
Rajvendra Saraswat

Petitioner / Applicant

SHREE MOTORS, (PROPRIETOR PRADEEP CHOUDHARY)

Respondent UNION OF INDIA, THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) , GOODS AND SERVICE TAX NETWORK (GSTN) , CENTRAL BOARD OF INDIRECT OR TAXES AND CUSTOMS, ASSISTANT COMMISSIONER, OFFICE OF CENTRAL GOODS AND SERVICE TAX AND GAURAV INDUSTRIES VERSUS GST COUNCIL SECRETARIAT, COMMISSIONER, CGST COMMISSIONERATE, ASSISTANT COMMISSIONER, CGST DIVISION-D, RANGE PALI
Court Rajasthan High Court
State

Rajasthan

Date Mar 18, 2020
Order No.

S. B. Civil Writ Petition No. 440/2020, S. B. Civil Writ Petition No. 266/2020

Citation

2020(3) TAXREPLY 1535
Original Order
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ORDER

These writ petitions have been filed by the petitioners aggrieved by non filing of Form GST Tran-1 at common portal allegedly because of various system error/technical glitches at the portal throughout the period during which the Form was available, which resulted in denial of transactional credit of central excise paid on goods amounting to ₹ 23,27,063/- in S.B.C.W.P. No. 440/2020 and ₹ 85,41,755/- in S.B.C.W.P. No. 266/2020 as on the appointed date i.e. 01.07.2017 in terms of Section 140 of the Central Goods and Service Tax Act, 2017 (‘CGST Act’). It is, inter alia, indicated in the writ petitions that petitioners had purchased goods prior to the appointed date i.e. 01.07.2017, which were held in stock on the appointed date. The provisions of Chapter-XX of the CGST Act provided for transitional provisions for transition of credit from erstwhile indirect tax regime to GST regime, which inter alia provided that a registered person who was not liable to be registe....

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