Case LawW.P.(C) No. 12167/2019
SRC Aviation (P) Ltd. Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- December 17, 2019
- Type:
- Writ Petition
- Members:
- Vipin Sanghi, Sanjeev Narula
Subject
Govt to allow the petitioner to file TRAN-1 either manually or electronically
Input Tax CreditTransition
Summary
Petitioner was entitled to transition of credit of Input Tax Credit in terms of Section 142(11)(c) of the CGST Act, 2017.The eligibility of the Petitioner to claim the Input Tax Credit has not been challenged by the Respondents. government extended t…
Judgement
1. Despite giving an opportunity, no counter affidavit has been filed. We, therefore, close the right of the respondents to file the counter affidavits and proceed to disposed of the writ petition. 2. The present petition under Article 226 of the Constitution of India seeks the following reliefs: “i) To issue writ of mandamus and/ or a writ in the nature of mandamus and/or any other appropri…