GREEN VALLIEY INDUSTRIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioning assessee relies on a judgment of this Court delivered on May 19, 2022 in WP (C) No.86 of 2022 (The Commissioner of GST v. Amrit Cement Limited) to assail an appellate order of July 14, 2021 passed in connection with a show-cause notice dated July 31, 2019.

(2.) The matter pertains to the transitional period of switching over from the previous sales tax regime to the GST regime. In the discussion in Amrit Cement Limited, Sec. 140 of the Central Goods and Services Tax Act, 2017 fell for consideration and the cenvat credit claimed by the assesses was allowed in terms of the appellate order upon noticing, inter alia, Rule 117 of the Central Goods and Services Tax Rules, 2017 pertaining to "eligible duties and taxes".

(3.) On behalf of the Department, it is submitted that the impugned appellate order dealt with the entire claim of Rs.6,86,73,062.00 in two parts: the first pertained to the cenvat credit of Rs.6,55,99,154.00 and the second pertained to a credit of Rs.30,73,908.00 that had been availed through TRAN-1. The Department submits, in particular, that the sum of Rs.30,73,908.00 claimed by way of TRAN-1 was completely impermissible and there is no error in the adjudication in such regard reflected at paragraph 11 of the impugned appellate order.