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VALUE-ONE RETAIL PRIVATE LIMITED vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH
Pet. Counsel
Deepak Gupta
Res. Counsel
Anshuman Chopra
Mamta Singla Talwar

Petitioner / Applicant

VALUE-ONE RETAIL PRIVATE LIMITED

Respondent CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 20, 2019
Order No.

CWP 36658/2019

Citation

2019(12) TAXREPLY 1758
Original Order
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ORDER

The petitioner, a Private Limited Company, is engaged in business of trading of mobiles, laptops, tablets and accessories etc.. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the Haryana Value Added Tax Act, 2003, and other relevant statutes. Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit (in short 'ITC') as per the accounts books to the electronically generated statutory Form “TRAN-I” which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. Counsel for the petitioner submits that the issue raised herein already stands decided by this Court, vide judgment dated 04.11.2019, passed in CWP 30949 of 2018 titled “Adfert Technologies Pvt. Ltd. Versus Union of India and others” in favour of the Assessees, hence the....

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