REGENT COMPUTRONICS PVT. LTD.

Nelco Limited A Company Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

GLOBAL SUGAR LTD. V. COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
HOSPIRA HEALTH CARE INDIA P.LTD. V. DEV. COMMR.,MEPZ SEZ AND HEOUS,CHENNAI [REFERRED TO]
JSW DHARMATAR PORT PVT. LTD. V/S. UNION OF INDIA [REFERRED TO]
SALES TAX OFFICER PONKUNNAM VS. K I ABRAHAM [REFERRED TO]
BHARAT BARREL AND DRUM MFG CO LIMITED VS. EMPLOYEES STATE INSURANCE CORPO RATION [REFERRED TO]
HUKAM CHAND PRITHV I CHAND VS. UNION OF INDIA [REFERRED TO]
R K GARG R K KARANJIA MADHU MEHTA P K SOI S S BEDI VS. UNION OF INDIA :UNION OF INDIA :UNION OF INDIA :UNION OF INDIA :UNION OF INDIA [REFERRED TO]
GODREJAND BOYCE MFG CO PRIVATE LIMITED VS. COMMISSIONER OF SALES TAX [REFERRED TO]
EICHER MOTORS LIMITED VS. UNION OF INDIA [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE PUNE VS. DAI ICHI KARKARIA LIMITED [REFERRED TO]
BHAVESH D PARISH VS. UNION OF INDIA [REFERRED TO]
OSRAM SURYA PRIVATE LIMITED VS. COMMISSIONER OF CENTRAL EXCISE INDORE [REFERRED TO]
SAMBHAJI VS. GANGABAI [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KRISHEN CHAND CHARITABLE TRUST [REFERRED TO]
SOLAR WORKS VS. EMPLOYEES STATE INSURANCE CORPORATION [REFERRED TO]
SECOND INCOME TAX OFFICER VS. M C T TRUST [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. TRUSTEES OF SHRI TECKCHAND CHANDIRAM TRUST [REFERRED TO]
SAMTEL INDIA LTD VS. COMMISSIONER OF CENTRAL EXCISE, JAIPUR [REFERRED TO]
BARODA RAYON CORPORATION LTD VS. UNION OF INDIA [REFERRED TO]
DIRECTOR GENERAL OF FOREIGN TRADE AND ORS. VS. KANAK EXPORTS AND ORS. [REFERRED TO]
JAYAM & CO. VS. ASSISTANT COMNMISSIONER [REFERRED TO]
SWISS RIBBONS PVT LTD VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Respondents waive service. Taken up for final disposal.

(2.) The Petitioner - Nelco Limited is a Company incorporated under the Companies Act. It supplies and undertakes various network-related services. Respondent No.1 is the Union of India. Respondent No.2 is the Central Board of Indirect Taxes. Respondent No.3 is the State of Maharashtra. Respondent No.4 is the Goods and Services Tax Council. Respondent No.5 is an officer exercising powers under the Maharashtra Goods and Services Tax Act, 2017. Respondent No.6 is a company which operates the online portal known as GSTN. Respondent No.7 is the Assessing Officer having jurisdiction over the Petitioner.

(3.) The Goods and Services Act was brought into force from 1 July 2017. This tax replaced and subsumed various indirect taxes in India. For the transition between the old and new regimes, provisions have been made under the Act. Goods and Services Tax Act provides for utilization of Input Tax Credit accumulated under the earlier tax laws upon certain conditions. The Goods and Services Tax Rules framed under the Act provides for filing of a form known as GST TRAN-1 for availing of such input tax credit. The Rules provide for a time limit within which the TRAN-1 Form has to be filed. This time limit is the subject of debate in this Petition.

Click here to view full judgment.

NELCO LIMITED A COMPANY Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address