GLOBAL CERAMICS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for respondent Nos. 2, 7, 8 and 9.

(2.) The matter pertains to refusal of the system in uplodading the data to enable the petitioner to claim transitional credit of eligible duties in respect of stock held by the petitioner in terms of Section 140 of Central Goods and Service Tax Act, 2017.

(3.) According to the petitioner, the petitioner is entitled to an amount of Rs.13,11,274/- as input tax credit on the appointed day. However, because of erroneous uploading of a lesser amount of Rs.3,11,274/-, though he is entitled to Rs.13,11,274/- the petitioner is not getting the benefit.