Krishna Readymade Garments vs. State Of Punjab And Others
Held
The High Court directed the Excise and Taxation Commissioner to consider the petitioner's representation regarding the ITC claim. An appropriate order is to be passed in accordance with the law within four weeks.
Facts
The petitioner was denied Input Tax Credit (ITC) solely because the claim was not filed within one year. The petitioner had made a representation to the Excise and Taxation Commissioner seeking an extension of time, but no decision was taken.
Key Issues
Whether the Excise and Taxation Commissioner has the jurisdiction to extend the time for filing an ITC claim and whether the petitioner's representation warrants consideration.
AI-generated summary — verify with the full judgment below
206 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-22739-2024 (O&M) Date of Decision: 11th September, 2026. KRISHNA READYMADE GARMENTS
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
(Through Video Conference/Hybrid Mode)
Present Ms. Chhavi Buddhiraja, Advocate, (appeared through VC) and Mr. Prince Goyal, Advocate, for the petitioner.
Mr. Saurabh Kapoor, Addl. A.G., Punjab.
****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (Oral)
The petitioner is aggrieved by the action of the respondents- revenue authorities in denying the benefit of Input Tax Credit solely on the ground that the claim was not instituted within a period of one year.
It is submitted that, under the statutory scheme, the Commissioner is vested with jurisdiction to extend the time for filing the appropriate return. Despite the petitioner having filed a representation before respondent No.2-Excise and Taxation Commissioner, Punjab, vide letter dated 08.06.2023 (Annexure P-7), no decision has been taken thereon.
Learned counsel for the res
The judgment continues below.
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