Case LawW.P.(C) 3736/2018
Krish Automotors Private Limited Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- September 16, 2019
- Type:
- Writ Petition
- Members:
- JUSTICE S.MURALIDHAR and JUSTICE TALWANT SINGH
Subject
Petitioner permitted to file form TRAN-1 manually
Transition
Summary
The Petitioner is a dealer/distributor of Maruti Suzuki India Limited and is engaged in the business of trading and servicing of motor vehicles and parts and accessories of said motor vehicles. On the appointed day i.e. 1st July, 2017 when the CGST A…
Judgement
1. The Petitioner, registered under the Central Goods and Services Tax Act, 2017 (‘CGST Act’) has filed this petition inter-alia seeking a direction to the Respondents to permit the Petitioner to file the GST TRAN-I manually and allow the credit of Input Tax Credit (‘ITC’) of Rs. 1,41,02,394/- claimed in accordance with Section 140 (3) of the CGST Act, 2017, in its on…