Case Law Details
Amba Industrial Corporation Vs Union of India (Punjab and Haryana HC)
In view of decision of this Court in the case of Adfert Technologies Pvt. Ltd. (Supra) and Delhi High Court in the case of Brand Equity Treaties Ltd. (Supra) present petition deserves to be allowed and accordingly allowed. The Respondents are directed to permit Petitioner to upload TRAN-I on or before 30.06.2020 and in case Respondent fails to do so, the Petitioner would be at liberty to avail ITC in question in GSTR-3B of July 2020. No doubt, the respondents would be at liberty to verify genuineness of claim(s) made by Petitioner.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Hearing conducted through Video Conferencing.
1. The Petitioner through instant petition is challenging vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 (for short ‘Rules’) and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I or avail input tax credit (for short ‘ITC’) in monthly return GSTR-3B.
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