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SKH SHEET METALS COMPONENTS vs. UNION OF INDIA & ORS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Dharnendra K. Rana
Anshika Aggarwal
Res. Counsel
Sreemithun
Harpreet Singh

Petitioner / Applicant

SKH SHEET METALS COMPONENTS
Respondent UNION OF INDIA & ORS
Court Delhi High Court
State

Delhi

Date Jun 16, 2020
Order No.

W.P.(C) 13151/2019

Citation

2020(6) TAXREPLY 2491
Original Order
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ORDER

1. The Petitioner has invoked Article 226 of the Constitution of India for seeking a writ of mandamus directing the Respondents to allow it to avail the short transitioning of Input Tax Credit ( ITC ) amounting to Rs. 5,51,33,699/- by either updating the electronic credit ledger at their back end in accord with the details of credit submitted by the Petitioner or allowing them to revise the Form GST TRAN-1, in conformity with the returns filed under the existing laws that stand repealed by the Central Goods and Service Tax Act, 2017 ( CGST Act ). BRIEF FACTUAL BACKGROUND 2. Petitioner- SKH Sheet Metals Components Private Limited, set up its unit at Pune, Maharashtra for manufacture of final products and sale to OEMs. The indirect tax structure prevailing in India, prior to 1st July, 2017, comprised of multifarious duties and taxes imposed by the Centre as well as States. Excise duty was levied under Central Excise Act, 1994 ( Excise Act ) on manufacture of excisable goo....

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