Case LawCWP No.8213 of 2020(O&M)
Amba Industrial Corporation Vs Union of India
- Court:
- High Court
- Bench:
- Punjab and Haryana
- Date:
- June 18, 2020
- Type:
- Writ Petition
- Members:
- JASWANT SINGH , SANT PARKASH
Subject
Govt. directed to permit Petitioner to upload TRAN-I on or before 30.06.2020
Transition
Summary
In view of decision of this Court in the case of Adfert Technologies Pvt. Ltd. (Supra) and Delhi High Court in the case of Brand Equity Treaties Ltd. (Supra ) present petition deserves to be allowed and accordingly allowed. The Respondent…
Judgement
1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 (for short ‘Rules’) and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I or avail input tax credit (for short ‘ITC’) in monthly return GSTR-3B. 2. The Petitioner-a partnership firm, engaged in the business of tra…