Back
DELHI HIGH COURT
MANMOHAN, SANJEEV NARULA
Integrated Project Logistics Private Limited – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. factual description of the petitioner's gst claim (Para 1 , 2 , 3) |
| 2. complications in filing the tran-1 form due to errors and network issues (Para 4 , 5 , 6) |
| 3. eligibility for input tax credit based on prior case law and technical difficulties (Para 7) |
| 4. order to process the petitioner's tran-1 form (Para 8 , 9) |
JUDGMENT
[VIA VIDEO CONFERENCING]
Sanjeev Narula, J. The present petition was heard along with the other batch of petitions relating to disputes and issues pertaining to filing of form GST TRAN-1 (hereinafter "TRAN-1 Form"). However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present petition.
2. The Petitioner-M/s Integrated Project Logistics Private Limited in this case seeks a writ of certiorari and other directions to the Respondents to process the TRAN-1 Form filed by the Petitioner in order to enable him take benefit of the input credit of Rs.5,85,82,611/- which is stated to be available with him as on 1st July, 2017.
3. The Petitioner had an eligible CENVAT credit of Rs.5,85,82,611/- as per the service tax return for the period end
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
