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SKM STEELS LTD., AUTHORIZED DISTRIBUTORS OF TATA STEEL LIMITED vs. UNION OF INDIA THROUGH MINISTER OF FINANCE & ORS.
(Madhya Pradesh High Court)

Hon'ble Judges:

S.C. SHARMA
SHAILENDRA SHUKLA
Pet. Counsel
Sumit Nema
Piyush Parashar
Res. Counsel
Abhishek Tugnawat
Prasanna Prasad

Petitioner / Applicant

SKM STEELS LTD., AUTHORIZED DISTRIBUTORS OF TATA STEEL LIMITED
Respondent UNION OF INDIA THROUGH MINISTER OF FINANCE & ORS.
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Mar 12, 2020
Order No.

W.P. No.17069/2019

Citation

2020(3) TAXREPLY 1600
Original Order
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ORDER

ORDER The petitioner before this Court has filed the present petition being aggrieved by communication dated 01/05/2019, issued by the Office of Superintendent, Central Goods Service Tax and Central Excise, Indore wherein the respondent no.8 by referring to letter C. No.CGST/R-III/Div- III/Misc/2018-19/19 dated 16/04/2019 has disallowed the legitimate and rightful un-availed CENVAT credit on Input services, Inputs and on Capital Goods pertaining to the time period preceding the introduction of GST Act, 2017 to the GST Electronic Credit Ledger of the petitioner company's GST Portal as transitional credit on the ground that the case of the petitioner does not fall under the category of technical error, thus the petitioner is not eligible for CENVAT credit on Capital Goods pertaining to the time period preceding the introduction of GST Act, 2017. The petitioner has further stated that the petitioner, in fact, has committed mistake due to technical/system error and has faile....

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