Case Law Details
Mauria Udyog Ltd. Vs Union of India (Delhi High Court)
It appears that in the present case, there was a technical problem that was required to be resolved. The respondents have now resolved the same by opening the portal for filing the revised forms including TRAN-1. Although this Court is of the view that if there were any technical problems in implementing the order dated 31.10.2018 passed in W.P.(C) No.5224/2018, the respondents ought to have approached this Court rather than disregarding the implementation of the order dated 31.10.2018. This Court was also inclined to impose exemplary costs for the aforesaid reasons. However, given the mitigating circumstance that the GST was rolled out recently and the respondents have been endeavouring to resolve the problems in implementation of the GST, this Court considers it apposite to refrain from imposing any such costs.
The petition is accordingly disposed of in the aforesaid terms. However, if the respondents do not provide the credit, which the petitioner is entitled to by 28.02.2022, the respondents would be entitled to pay interest for any further delay at the rate of 12% per annum
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The petitioner has filed the present petition, inter alia, praying as under:
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