Heritage Lifestyles And Developers And Pvt. Ltd. Vs. Union Of India
Date: November 5, 2020
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): ABHAY AHUJA, UJJAL BHUYAN
Subject Matter
Denial of ITC merely on technical grounds is not justified
Summary
Petitioner could not file GST TRAN-1 on or before 27.12.2017 but had manually applied for GST TRAN-1 on 7.5.2018 as per Circular dated 03.04.2018 within the timeline as per the date extended by this Court. Also admittedly the Respondents have found t…
1. Heard. Rule. Rule made returnable forthwith. By the consent of the Counsel for the parties, the matter is taken up for final hearing. 2. Being aggrieved and dissatisfied by the inaction on the part of the Respondent authorities in not giving Input tax credit to the claim of the Petitioner pursuant to the Board Circular No. 39/13/2018-GST dated 3rd April, 2018, the Petitioner has sought to not o…