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SUNNY MOTORS vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) AND OTHERS
(Orissa High Court)

Hon'ble Judges:

DR. S. MURALIDHAR
B.P. ROUTRAY
Pet. Counsel
R.p. Kar
Res. Counsel
R.s. Chimanka

Petitioner / Applicant

SUNNY MOTORS
Respondent CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) AND OTHERS
Court Orissa High Court
State

Odisha

Date Sep 16, 2021
Order No.

W.P.(C) No.9348 of 2020

Citation

2021(9) TAXREPLY 4695
Original Order
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ORDER

1. The prayer in the present petition is for a direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner in terms of Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and allow the Input Tax Credit (ITC) claimed by the Petitioner. 2. The background facts are that the Petitioner is a partnership firm which is in the business of sale of motorcycle, scooters, spare parts. It is trading in the name of M/s. Sunny Motors in Cuttack. The Petitioner has a registration certificate under the Goods and Services Tax Rules of Odisha. 3. Under Rule 117 of CGST Rules, only a registered person is entitled to get credit of input tax under Section 140 of the CGST Act if such person, within 90 days from the appointed day, submits a declaration electronically in Form GST TRAN- 1, duly signed, on the common portal specifying therein, separately, the ITC amount to which the person is entitled. The last date of submission of the GST TRAN-1 was extend....

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