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YOKOHAMA INDIA PRIVATE LIMITED vs. THE STATE OF TELANGANA
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
C.V.BHASKAR REDDY
Pet. Counsel
K Rajya Lakshmi
Res. Counsel
---

Petitioner / Applicant

YOKOHAMA INDIA PRIVATE LIMITED
Respondent THE STATE OF TELANGANA
Court Telangana High Court
State

Telangana

Date Oct 31, 2022
Order No.

Writ Petition No.15284 of 2022

Citation

2022(10) TAXREPLY 6540
Original Order
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ORDER

Heard Ms. K.Rajya Lakshmi, learned counsel for the petitioner; Mr. K.Raji Reddy, learned Senior Standing Counsel for Commercial Tax appearing for respondents No.1 to 3; and Mr. Swaroop Oorilla, learned counsel for respondent No.6 i.e., GST Council. 2. By filing this writ petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to allow amendments in the GSTR-1 form filed for the period January, 2018 to August, 2018 so as to correctly reflect the input tax credit as well as the output tax liability of the petitioner. 3. Petitioner is a private limited company incorporated under the Companies Act, 1956. It is engaged in the business of manufacture and sale of passenger car tyres with a manufacturing facility in the State of Haryana. Following enactment of the Central Goods and Services Tax Act, 2017 (briefly, ‘the CGST Act’ hereinafter) and the related laws, petitioner got itself registered under the Goods and Service....

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