Big GST relief for Delhi taxpayers - Trans credit - Ruling in Reliance by Delhi High Court
Court: HIGH COURT OF DELHI AT NEW DELHI Date # Reserved: 2-3-2020 # Pronounced: 5-5-2020 Petitioners a. BRAND EQUITY TREATIES LIMITED b. MICROMAX INFORMATICS LTD c. DEVELOPER GROUP INDIA PRIVATE LIMITED d. RELIANCE ELEKTRIK WORKS Judges a. HON’BLE MR.JUSTICE VIPIN SANGHI b. HON’BLE JUSTICE SANJEEV NARULA Writ of Mandamus Relief asked for: Directing the respondents to permit the petitioners to avail input tax credit of the accumulated CENVAT credit as of 30th June, 2017 by filing declaration Form TRAN-1 beyond the period provided under the Central Goods and Services Tax Rules, 2017 (hereinafter, the “CGST Rules”) Judgement relied upon: Petitioners : Time limit of filing of Trans form should be prescribed in the Act and not in rules. a. A.B. Pal Electricals v Union of India (W.P.(C) 6537/2019(decided...