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SIKKA MOTORS PVT. LTD. vs. COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & ORS.
(Delhi High Court)

Hon'ble Judges:

S.MURALIDHAR
TALWANT SINGH
Pet. Counsel
Ruchir Bhatia
Res. Counsel
Harpreet Singh
Shivani Mathur

Petitioner / Applicant

SIKKA MOTORS PVT. LTD.
Respondent COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & ORS.
Court Delhi High Court
State

Delhi

Date Aug 20, 2019
Order No.

W.P.(C) 8971/2019

Citation

2019(8) TAXREPLY 2060
Original Order
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ORDER

CM APPL. 37004/2019 (Exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 8971/2019 & CM APPL. 37005/2019(direction) 2. Notice. Respective counsel for the Respondents as noted above accepts notice. 3. This is one other case, where on account of technical glitches, a registered dealer is unable to claim input tax credit (ITC) which works out to ₹ 3,82,08,278.53 in Form TRAN–1. 4. The Petitioner states that it uploaded its claim for ITC on account of unsold stock as on 30th June 2017 in Form TRAN 1 on 10th October, 2017. A copy of the screen-shot of Form TRAN-1 uploaded by the Petitioner on the web portal of the Respondents is annexed as Annexure-P1. It is stated that consequently the Petitioner adjusted the tax credit against its output tax liability in Form GSTR-3B for the month of October 2018 filed on 24th March 2018. 5. Subsequently, the Petitioner received the impugned email dated 31st August 2018 s....

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