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Case Law Details

Case Name : Colgate Palmolive (I) Limited Vs Union Of India & Ors. (Bombay High Court)
Appeal Number : Writ Petition No.2168 of 2021
Date of Judgement/Order : 29/08/2022
Related Assessment Year :
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Colgate Palmolive (I) Limited Vs Union Of India & Ors. (Bombay High Court)

HC direct Govt to open the common GST portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 in compliance with the order of the Hon’ble Supreme Court of India in  Union of India & Another Vs. Filco Trade Centre Pvt. Ltd. & Another.

10. Accordingly, Petitioner’s recipient units can file revised declaration in Form GST TRAN-1, either electronically or manually (where electronically is not possible), for taking the credit already distributed to them by the ISD registration of Petitioner by issuing invoices.

11. Once, such a revised declaration is filed by the concerned recipient units of Petitioner, the credit already taken by the said units shall be treated to have been taken validly on the date on which it was originally taken. However, no further credit based on revised declaration in Form TRAN-1 shall be claimed by Petitioner, as the said filing is purely for regularizing the earlier action of transition and distribution of Cenvat credit by the ISD registration of Petitioner.

12. In case the said credit is once again reflected in the Electronic Credit Ledger of the recipient units, Petitioner undertakes that its recipient units shall make a debit entry in the Electronic Credit Ledger to the extent such credit has already been claimed earlier.

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July 2024