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VASS IMPEX vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

S.MURALIDHAR
TALWANT SINGH
Pet. Counsel
Puneet Rai
Res. Counsel
Aakanksha Kaul
Prabodh Singh
Sonu Bhatnagar

Petitioner / Applicant

VASS IMPEX

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

Delhi

Date Jul 30, 2019
Order No.

W.P.(C) 3243/2019

Citation

2019(7) TAXREPLY 2012
Original Order
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ORDER

O R D E R 1. This is yet another petition where the Petitioner is disabled from availing the Cenvat Credit/Input Tax Credit due to the prevalent glitches in the GST system and in particular with the filing of the TRAN-1 form online. 2. The brief facts are that as on 30th June, 2017 the Petitioner had an Input Tax Credit of eligible duty (CVD) of ₹ 25,11,633/- on goods lying in stock. The carry forward amount of Input Tax Credit (‘ITC’) filed with the Delhi VAT return was ₹ 36,21,393/-. 3. With the coming into force of the GST regime on 1st July, 2017 the Petitioner expected, and legitimately, that it would be able to carry forward the aforementioned Cenvat Credit/ITC. The Petitioner states that when the Petitioner filed the TRAN-1 Form on 27th December, 2017 online, although the figures of ITC/Cenvat credit were available online, the TRAN-1 could not be filed on account of glitches in the portal. The Petitioner filed an online grie....

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