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1 - 9 of 9 (0.28 seconds)Bhargava Motors vs Union Of India & Ors. on 13 May, 2019
"10. Having carefully examined those decisions, the Court is
unable to find any distinguishing feature that should deny the
Petitioner a relief similar to the one granted in those cases. In
those cases also, there was some error committed by the
Petitioners which they were unable to rectify in the TRAN-1
Form and as a result of which, they could not file the returns in
TRAN-2 Form and avail of the credit which they were entitled
to. In both the said decisions, the Court noticed that GST
system is still in the 'trial and error phase' insofar as its
implementation is concerned. It was observed in Bhargava
Motors (supra) as under:
Asian Hotels Ltd., Taj Mahal Hotel, ... vs Government Of National Capital ... on 16 January, 2002
The said decision has also been
followed by this court in M/s Aadinath Industries & Anr vs Union of India,
W.P. (C) 9775/2019, decided on 20.09.2019; Lease Plan India Private
Limited vs Government of National Capital Territory of Delhi and Ors,
W.P.(C) 3309/2019, decided on 13.09.2019; Godrej & Boyce Mfg. Co. Ltd.
Through its Branch Commercial Manager vs Union of India, W.P.(C)
8075/2019, decided on 15.10.2019.
Branch Manager, The United India ... vs Smt. P. Mamta And Ors. 47 Mac/2010/2018 ... on 20 February, 2019
The said decision has also been
followed by this court in M/s Aadinath Industries & Anr vs Union of India,
W.P. (C) 9775/2019, decided on 20.09.2019; Lease Plan India Private
Limited vs Government of National Capital Territory of Delhi and Ors,
W.P.(C) 3309/2019, decided on 13.09.2019; Godrej & Boyce Mfg. Co. Ltd.
Through its Branch Commercial Manager vs Union of India, W.P.(C)
8075/2019, decided on 15.10.2019.
M/S Blue Bird Pure Pvt. Ltd. vs Union Of India & Ors. on 22 July, 2019
The relevant paragraphs of Blue Bird (supra) read as under:
Tata Exports Limited vs Union Of India on 7 August, 1986
"10. The GST System is still in a 'trial and error phase'
as far as its implementation is concerned. Ever since
the date the GSTN became operational, this Court has
been approached by dealers facing genuine difficulties
W.P.(C) 12485/2019 Page 4 of 7
in filing returns, claiming input tax credit through the
GST portal. The Court's attention has been drawn to a
decision of the Madurai Bench of the Madras High
Court dated 10th September, 2018 in W.P. (MD) No.
18532/2018 ( Tara Exports vs. Union of India) where
after acknowledging the procedural difficulties in
claiming input tax credit in the TRAN-1 form that
Court directed the respondents "either to open the
portal, so as to enable the petitioner to file the TRAN1
electronically for claiming the transitional credit or
accept the manually filed TRAN1" and to allow the
input credit claimed "after processing the same, if it is
otherwise eligible in law".
Article 226 in Constitution of India [Constitution]
Article 300 in Constitution of India [Constitution]
Adfert Technologies Pvt. Ltd vs Union Of India And Others on 4 November, 2019
The decision of this Court in Krish
Automotors Pvt. Ltd. v UOI 2019-TIOL-2153-HC-DEL-GST has also been
followed by the Punjab & Haryana High Court in Adfert Technologies Pvt
Ltd v Union of India in CWP No. 30949/2018 (O&M) decided on
04.11.2019.
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