SKH Sheet Metals Components Vs Union of India & Ors
Date: June 16, 2020
Subject Matter
Brand Equity judgement is not entirely resting on the fact that statute did not prescribe for any time limit for availing the transition of the ITC
Summary
1. To deny the Petitioner relief sought by them, only explanation alluded to in the counter affidavit is that benefit of the judgment of this Court in Brand Equity (supra) is no longer available. It is argued that in view of retrospective…
1. The Petitioner has invoked Article 226 of the Constitution of India for seeking a writ of mandamus directing the Respondents to allow it to avail the short transitioning of Input Tax Credit ( ITC ) amounting to Rs. 5,51,33,699/- by either updating the electronic credit ledger at their back end,in accord with the details of credit submitted by the Petitioner or allowing them to revise the Form G…