2018(08)LCX0019
IN THE HIGH COURT OF DELHI AT NEW DELHI
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
A. B. PRINT PACK
Versus
THE PRINCIPAL CHIEF COMMISSIONER & ANR
W.P.(C) 9059/2018, CM APPL. 34887/2018 decided on 29/08/2018
Advocated By -
Through: Mr. Sanjeev Narula, Sr. Standing
Counsel for Revenue with Mr. Abhishek Ghai,
Adv.
Mr. Abhay Prakash Sahay, CGSC with
Mr. Shivam Wadhwa,
Mr. Suraj Kumar, Advs. for R-1/UOI.
.
Mr. Sanjeev Narula, Senior
Standing Counsel on behalf of the Revenue.
The petitioner 's grievance is that the credit of input tax in relation to
capital goods which was permitted inadvertently in the TRANS I Form filed on
27.12.2017 (to the tune of '12,70,097/-) has not been taken into account and
therefore, seeks a direction that the credit of input tax to the tune of
'15,82,821/- on the stock of goods which could not be claimed under TRANS II,
due to technical glitches in the GST portal should be considered.
We have heard counsel for the parties. The petitioner asserts that the grievance
with respect to the subject matter of this petition i.e. the input credit under
TRANS I and credit of input tax on the stock of goods, which could not be
claimed on account of errors i.e. negligence on the part of the Accountant as
well as alleged technical glitches should be examined in the light of the
representations. The petitioner has alleged that the representation/grievance
redressal requests were made in the Portal contemporaneously. The respondent or
its Nodal Officer as the case may be shall consider its grievances and pass
appropriate orders in terms of the extent circular.
The writ petition is disposed of in the above terms.
S. RAVINDRA BHAT, J
A. K. CHAWLA, J
AUGUST 29, 2018/akv