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THE TYRE PLAZA vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

S.MURALIDHAR
TALWANT SINGH
Pet. Counsel
Puneet Agrawal
Gaurav Gupta
Res. Counsel
Vivek Goyal
Ram Kishan Kumar
Harpreet Singh

Petitioner / Applicant

THE TYRE PLAZA

Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Aug 20, 2019
Order No.

W.P. (C) No. 8970 of 2019 and CM APPL. Nos. 37003 (Exemption) & 37002 (Stay) of 2019

Citation

2019(8) TAXREPLY 2061

Original Order
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ORDER

CM APPL. 37003/2019 (Exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 8970/2019 & CM APPL. 37002/2019(stay) 2. Notice. Respective counsel for the Respondents as noted above accepts notice. 3. This is one other case, where on account of technical glitches, a registered dealer is unable to claim transitional credit under DVAT Act and input tax credit which works out to ₹ 65,03,389/-, in Form TRAN–1. 4. Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim the input tax credit (ITC) has not been doubted by the Respondents. However, for no fault of the Petitioner, despite repeated attempts, it could not file the form GST TRAN–1 claiming the tax credit. Learned counsel for the Petitioner points out that after 27th December 2017, the GST Network disallowed any request for online submission of Form TRAN-1 on the GST Portal. As a result, credit claim of â....

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