M/S. Hsil Limited vs. Union Of INDIA
Held
The High Court disposed of the writ petitions in terms of the Supreme Court's judgment in Union of India v. Filco Trade Centre Pvt. Ltd. This judgment directed GSTN to open the portal for filing TRAN-1 forms and allowed concerned officials 90 days to verify claims.
Facts
The petitioners sought to reopen the GST portal or manually file TRAN-1 forms to claim transitional credit for input tax credit lying as on June 30, 2017. They also challenged certain sections of the CGST Act and Rules for not providing transitional credit for capital goods in transit.
Key Issues
Whether the petitioners are entitled to claim transitional credit for input tax credit and capital goods under the GST regime, and if the portal should be reopened for manual filing of TRAN-1 forms.
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
[ 32e5 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) MONDAY,THE SEVENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO:13 540 & 15345 oF 201 8 AND 8227 0F 2022 Between: VIBGYORDRUGSPVTLTD,Tep.byitslT/anagingDirectorShriK.V.Ravindra, Survey tto eOO and 307. Jangampallv Bhiknoor, Kamareddv O'"t'i:]rl?,??3lroJ* AND l.UNlONOFlNDlA,rep.byitsSecretary,DepartmentofRevenuelvlinistryof Finance, Govt. of lndia New Delhi
The Chief Commissioner of Central Tax, Hyderabad Zone, Central Tax Bhavan 1 st Floor, Basheerbagh Hyderabad 3.TheCommissionerofCentralTax,centralExciseandServiceTaxMedchal Commissionerate Basheerbagh, Hyderabad
The Additional Commissioner of Central Tax, O/0 the Commissioner of Centrit Tax Central Excise and Service TAX Medchal Commissionerate Basheerbagh, HYderabad
The Assistant Commissioner of Central Tax, Karimnagar Division H-No'8-7- 296/1 , Hanumnagar Karimnagar - 505001 ...RESPONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith, the H
The judgment continues below.
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