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SHREE TRADING CO. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RAJESH BINDAL
AMIT RAWAL
Pet. Counsel
Rishab Singla
Res. Counsel
Sunish Bindlish
Anu Pal

Petitioner / Applicant

SHREE TRADING CO.
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Sep 21, 2018
Order No.

CWP No.24275 of 2018

Citation

2018(9) TAXREPLY 2839
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ORDER

The assessee in the instant petition claims to be registered under Punjab VAT Act, 2005 (in short PVAT Act) as well as CST Act and under the GST Act, 2017 and is filing the VAT returns along with annual statements well in time as per the provisions of the PVAT Act and discharging the due liabilities. According to the petitioner, with the introduction of GST Act, 2017, the petitioner has migrated to GST Act and due to which certain difficulties are being faced by it. The petitioner filed GST (TRAN-01) Form on 31.08.2017 (Annexure P-2). Though credit of VAT is being shown on GST Portal, the credit not being reflected in his account. Being aggrieved, the petitioner also filed a complaint on 29.06.2018 with the GST Portal, which has duly been acknowledged through an email but no action has been taken so far. In such circumstances, the petitioner approached this Court for redressal of his grievance. It is also brought to the notice of this Court that Delhi High Court ha....

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