Mistake in filing Form TRAN 1: HC allows Writ filing if GST Grievance Redressal Committee do not act on representation of taxpayer

Euro Pratik LE vs UOI (Bombay High Court ) Case Summary The Petitioner is a wholesaler, importer and distributor of decorative sheets, which are used for furniture manufacturing. The petitioner was not registered under central laws in Pre-GST regime. As per section 140(3) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’) r.w. Rule 117(4) of the Central Goods and Service Tax Rules, 2017 (‘CGST Rules’), the Petitioner was eligible to claim credit of custom duties and eligible duties (deemed excise duty) on goods held in stock on the appointed date i.e. as on 01.07.2017. The P...