Techno Kitchenware PVT. LTD. vs. Union Of INDIA And Ors.
Held
The High Court directed the GST Officer to pass a speaking order on the petitioner's pending representation within four weeks. This order should be in accordance with the law.
Facts
The petitioner's GST/IGST registration was inadvertently transferred from Haryana to Gujarat, hindering business operations. A representation to the GST office regarding this issue remained unaddressed.
Key Issues
Whether the GST registration transfer was erroneous and how to address the petitioner's grievance regarding the unaddressed representation.
AI-generated summary — verify with the full judgment below
2023:PHHC:112498-DB -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 25.08.2023 Techno Kitchenware Pvt. Ltd. .....Petitioner Versus Union of India and others
.....Respondents CORAM:HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Deepali Kamble, Advocate, for Mr. Sachin Bhardwaj, Advocate, for the petitioner. *** Ritu Bahri, J.
Petitioner is seeking direction to respondent No.5 to allow the transfer of Input Tax Credit (ITC) in favour of the petitioner on account of relocation/transfer of business from Haryana to Gujarat.
Grievance of the petitioner is that due to inadvertence, its GST/IGST registration has been transferred from Haryana to Gujarat, which is causing hindrance in carrying out the business activities. In this regard, a representation dated 28.12.2022 (Annexure P-6) has been sent to the GST Office, Rohtak, but no response has been received till date.
Notice of motion.
On the asking of the Court, Ms. Shivani Sahni, Advocate, for Mr. Sourabh Goel, Senior Stan
The judgment continues below.
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