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M/S GURUKRIPA LUBRICANTS vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

S. A. DHARMADHIKARI
VISHAL MISHRA
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COUNSEL
Prashant Sharma
COUNSEL
Vivek Khedka
M.p.s.raghuvanshi

Petitioner / Applicant

M/S GURUKRIPA LUBRICANTS
Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Aug 27, 2020
Order No.

WP-12184-2020

Citation 2020(8) TaxReply 3271
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ORDER

Heard on the question of admission. By filing this petition, the petitioner has invoked Article 226 of the Constitution of India seeking a writ of mandamus directing respondents to allow it to avail the short transitioning of input tax credit ("ITC) by either updating electronic credit ledger at their back end, in accord with the details of credit submitted by the petitioner or allowing them to revise form GST TRAN-1, in conformity with the returns filed under the existing laws that stand repealed by the Central Goods and Service Tax Act 2017 ("CGST"). Brief facts of the case are that the petitioner firm is sole proprietorship firm engaged in the business of lubricants. The GST was brought into force with effect from 1st July, 2017. GST replaced various indirect taxes in India. The petitioner firm also got itself registered under the GST Portal and GST No.23AEIPJ9886MJZP. The authorities with a view to shift from the old regime to the new regime and for do....
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