Case Law Details
Prayagraj Dyeing And Printing Mills Pvt. Ltd Vs Union of India (Gujarat High Court)
Heard learned advocate Mr. Anand Nainawati for the petitioner, learned advocate Mr. Utkarsh Sharma for the Union of India and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent State and its authorities.
2. The petitioner M/s. Prayagraj Dyeing and Printing Mills Pvt. Ltd. is a company registered under the Companies Act, 1956, engaged in the business of carrying out job work. It is holding GST registration number.
3. By filling this petition under Article 226 of the Constitution, the petitioner has prayed as under,
“(i) to call for the records pertaining to the petitioner’s case and after going into the validity and legality thereof to grant Tran-1 credit of INR 20,70,823/- (INR Twenth Lakhs Seventy Thousand Eight Hundred and Twenty Three only) in terms of Section 140 of CGST Act, 2017 and Section 140 of CGST Act, 2017 read with Rule 117 of CGST Rules, 2017, to direct the respondents to pass an appropriate order to grant credit of INR 20,70,823/- in the petitioner’s electronic credit ledger and/or GSTR-3B and/or GSTR 2, as the case may be, and allow the petitioner to utilise the same for payment of GST for future supplies,
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