M/S Aggarwal Sales Through Its Partner vs. Union Of INDIA And Others
Held
The Court directed the respondents to allow the petitioner to manually take the transitional input tax credit of Rs. 20,92,774/- as previously allowed by the respondent.
Facts
The petitioner sought to reflect transitional input tax credit of Rs. 20,92,774/- which was allowed by the respondent. The credit was reversed due to a technical glitch on the GST portal, and despite a corrected claim, the electronic credit ledger showed a lower amount.
Key Issues
Whether the petitioner is entitled to the transitional input tax credit despite a technical glitch on the GST portal and discrepancies in the electronic credit ledger.
Sections Cited
None
AI-generated summary — verify with the full judgment below
-1- 2023:PHHC:065641-DB IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-9857-2023
Date of Decision:08.05.2023 M/s Aggarwal Sales through its partner Tribhawan Kumar
......Petitioner Versus
Union of India and others ......Respondents CORAM: HON'BLE MRS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present:- Mr. Pawan Kumar, Advocate and Mr. Hrithik Chaudhary, Advocate for the petitioner. Mr. Rishab Kapoor, Sr. Standing Counsel for respondents.
***** RITU BAHRI
J. (Oral)
The petitioner has filed the present petition seeking a mandamus directing the respondents to forthwith transmit/reflect transition input tax credit as Rs.20,92,774/- which was allowed by respondent No.3 vide order-cum-Corrigendum dated 06.04.2023 (Annexure P-4). Learned counsel for the petitioner submits that the input tax credit as reflected in the electronic credit ledger was automatically reversed because of technical glitch in the GST portal and the petitioner in this regard made a representation to the Nodal Officer. In compliance of an order of Hon'ble Supre
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