Mauria Udyog LTD vs. Union Of INDIA & Ors.

W.P.(C)/5224/2018HC DelhiGSTCNR DLHC01131216201831 October 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE PRATEEK JALAN6 pages

For Petitioner: Mr. Y.S. Kumar, AdvFor Respondent: Mr. Gigi C. George, Adv. with Mr. Vikrant Goyal, Adv. for R-1/UOI. Mr. Harpreet Singh, Sr. Standing Counsel for R-2, 3

AI SummaryAllowed

Held

The Court held that the circular dated 28.09.2017, which clarified the treatment of transitional credits for reverse charge payments, should be interpreted to provide relief to assessees in special circumstances like the upheaval caused by GST implementation. The petitioner was entitled to have their revised return processed.

Facts

The petitioner sought to claim transitional credit for service tax paid on reverse charge basis after the GST regime came into effect. They had initially filed a revised return on 12.08.2017 and later attempted to file another revised return on 04.10.2017 to incorporate details as per a circular dated 28.09.2017.

Key Issues

Whether the petitioner was precluded from filing a further revised return to claim transitional credit as per a subsequent circular, despite having already filed one revised return earlier.

Sections Cited

Section 140(3), Rule 7(2), Rule 7B(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5224/2018 MAURIA UDYOG LTD ..... Petitioner Through : Mr. Y.S. Kumar, Adv. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Gigi C. George, Adv. with Mr. Vikrant Goyal, Adv. for R-1/UOI. Mr. Harpreet Singh, Sr. Standing Counsel for R-2,3. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R %

31.10.

2018

The petitioner seeks a direction to allow credit for a specified amount along with interest which it claims it is legally entitled to.

The brief facts are that the petitioner who is the manufacturer and exporter of LPG cylinders, valves, regulators, etc, had to comply with the provisions of the Central Goods and Service Tax (CGST) Act, 2017 (hereafter “Act”). The Act repeals the previously existing legal regime with respect to the payment of service tax. However, transitional provisions such as Section 140(3) envisioned the change over from the existing service tax and other indirect tax regimes to the new taxation environment. Under the erstwhile service tax regime, W.P.(C) 522

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