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SUDERSHAN PAPER MART AND OTHER vs. THE GOODS AND SERVICE TAX COUNCIL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Anil Dugar
Rajarshi Chatterjee
Res. Counsel
Tapan Bhanja
Ekta Singha
A. Roy

Petitioner / Applicant

SUDERSHAN PAPER MART AND OTHER
Respondent THE GOODS AND SERVICE TAX COUNCIL AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 14, 2021
Order No.

WPA 2641 of 2020

Citation

2021(9) TAXREPLY 4694
Original Order
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ORDER

Heard learned Advocates appearing for the parties. In this writ petition, the petitioners have made prayer for relief of directing the respondent authority concerned to reopen the Form GST TRAN-1 and enable the petitioners to file the GST TRAN-1 and transfer the transitional credit into its electronic credit ledger. It appears from record that the petitioners have already made a representation for such relief before the respondent concerned as appears at page 53, being Annexure-P-1 to the writ petition to the representation dated 31st May, 2018. It is the grievance of the petitioners that the said representation is lying undisposed till date and has not been considered and disposed of. The petitioners in support of its claim/relief want to rely on the judgment of the Delhi High Court in the case of Super India Paper Products vs. Union of India reported in (2021) 127 taxmann. Com 602(Delhi) and also of this Court in the case of Rishi Graphics (P) Ltd. vs. Union of India reported ....

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