INDIA CEMENTS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In wake of onslaught of COVID-19, abundant caution is being taken while hearing the matters in Court.

(2.) This writ petition under Art. 226 of the Constitution of India has been preferred claiming the following reliefs:

(3.) Learned counsel for the petitioner submits that the petitioner had submitted the Form GST TRAN-1 under Sec. 140 of the Central Goods and Service Tax Act, 2017 in order to carry forward the eligible credit on capital goods on 13/12/2017.