Locon Solutions PVT LTD vs. Union Of INDIA And Another
Held
The High Court directed the Central Board of Indirect Taxes & Customs to examine the petitioner's grievance regarding the transfer of unutilized input tax credit. The Board was instructed to take a final view on the matter within two months.
Facts
The petitioner, Locon Solutions Pvt. Ltd., had accumulated unutilized input tax credit at its former headquarters in Mumbai. After shifting its headquarters to Gurugram, Haryana, it sought to transfer this credit to its Gurugram office but found no specific provision under GST law for such inter-state transfer of unutilized input tax credit.
Key Issues
The primary issue was the ambiguity and lack of a clear provision in GST law for the inter-state transfer of unutilized input tax credit between branches upon shifting of a company's headquarters.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-6882-2022 (O&M)
Date of Decision:05.04.2022 Locon Solutions Pvt. Ltd. .......Petitioner Versus Union of India and others ......Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN Present:- Mr. Naveen Bindal, Advocate for the petitioner.
Mr. Anshuman Chopra, Advocate for the respondent. ***** TEJINDER SINGH DHINDSA J.(Oral)
Instant writ petition raised an innocuous prayer for directing the respondent-Central Board of Indirect Taxes & Customs to take a decision on a representation dated 15.11.2021 (Annexure-P1).
Counsel submits that there is an ambiguity as regards inter- state transfer of unutilized input tax credit from one branch/unit to another branch/unit in the event of shifting of the branch as also regarding refund of said input tax credit.
Adverting to the facts of the present case it has been averred that the petitioner is engaged in supply of services and having registered premises in Gurugram, Haryana.
Earlier the petitioner was registered under the Central State Goods & Services Tax Act 2017 and was having headquarters at Mumbai, Maharashtr
The judgment continues below.
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