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SALUJA MOTORS PRIVATE LIMITED vs. UNION OF INDIA AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY KUMAR MITTAL
AMIT RAWAL
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Sandeep Goyal
COUNSEL
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Petitioner / Applicant

SALUJA MOTORS PRIVATE LIMITED
Respondent UNION OF INDIA AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date Aug 25, 2017
Order No.

CWP-19205-2017

Citation 2017(8) TaxReply 3104
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ORDER

The petitioner has approached this Court under Articles 226/227 of the Constitution of India inter alia to issue writ in the nature of Certiorari/Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 insofar as it denies the Input Tax Credit of the eligible duties paid in respect of inputs held in stock purchased earlier than 12 months immediately preceding the appointed day. Further writ in the nature of mandamus has been sought declaring/reading down the time mentioned in Condition (iv) contained in Section 140 (3) of Central Goods and Service Act, 2017 as to be directory and holding that a registered person is entitled to take credit, if he can produce the necessary evidence. 2. Learned counsel for the petitioner states that inadvertently certain typographical errors have occurred in the writ petition. Accordingly, a prayer was made that he may be allowed to withdraw the present writ petition with liberty to the petitioner ....
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