Dharnia Motors Vs Union of India
Date: November 28, 2024
Subject Matter
Declaration in TRAN-1 is mandatory, even if the details of a credit transfer document are declared in TRAN-3
Summary
In the case, the petitioner, a sub-dealer of Hero MotoCorp Ltd. registered under the GST regime, challenged the denial of transitional credit for excise duty on the grounds that he was not in possession of invoices evidencing payment of the duty. The…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. By way of this writ petition filed under Article 226 of the Constitution of India, the petitioner has claimed that he is entitled to transitional credit of excise duty made through Credit Transfer Document (for short, ‘CTD’) by way of filing TRAN-3 without insisting on submission of TRAN-1 declaration within the time stipulated under Rule…