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SILIGURI AUTO WORKS PRIVATE LIMITED vs. THE GOODS AND SERVICES TAX COUNCIL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

HIRANMAY BHATTACHARYYA
Pet. Counsel
Boudhayan Bhattacharyya
Sretapa Sinha
Sougata Banerjee
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh
Ratan Banik

Petitioner / Applicant

SILIGURI AUTO WORKS PRIVATE LIMITED

Respondent THE GOODS AND SERVICES TAX COUNCIL AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 12, 2022
Order No.

WPA 738 of 2021

Citation

2022(7) TAXREPLY 6038
Original Order
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ORDER

1. Affidavit-of-service filed in Court today be taken on record. 2. The petitioner has prayed for issuance of a writ of mandamus to command the authorities to allow rectification of the GST TRAN 1 either through 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”). 3. The petitioner claims to be engaged in the business of selling and reselling two wheelers and three wheelers and also spare parts of Bajaj Auto. The petitioner claims that the petitioner has an excess input tax credit to the tune of Rs.61,98,787/- as on June 30, 2017. He claims that due to lack of awareness of the procedures, technical glitches and also the complex procedure, the petitioner though correctly uploaded the GSTR 1 form in time but could not put the digital signature thereon. Accordingly, the petitioner was not allowed to utilise the said input tax credit. It is the ....

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