Arora & Co Vs Union of India & Ors
Date: November 6, 2019
Subject Matter
Govt to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually
Summary
The nature of reliefs sought in the present petition and the facts disclosed herein is fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd (supra) decided on 22.07.2019, wherein the Court had directed the respondents to e…
1. The present petition under Article 226 of the Constitution of India seeks the following reliefs: “i) To issue writ of mandamus and/or any other appropriate writ(s) to allow the Petitioner to file declaration in form GST Tran 1, to enable it to claim transitional credit of excise duty in respect of inputs held in closing stock on the appointed day in terms of Section 140(3) of the Central…