High Court of DelhiW.P.(C)/4556/2019

Arvind Beauty Brands Retail Pvt. Ltd. v. Union Of India & ORS.

2019-08-07Hon'Ble Dr. Justice S.Muralidhar,Hon'Ble Mr. Justice Talwant Singh2 pages

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4556/2019 ARVIND BEAUTY BRANDS RETAIL PVT. LTD...... Petitioner Through Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Kunal Kapoor & Ms.

Avisha Khatri, Advocates versus UNION OF INDIA & ORS.

..... Respondents Through Mr. Rahul Sharma & Mr. C.K.Bhatt, Advocates for Respondent No.1 Ms. Sonu Bhatnagar, Senior standing counsel & Mr. Vaibhav Joshi, Advocates for Respondent Nos.2,3, 5 & 7 Mr. Satyakam, ASC for GNCTD

CORAM:

JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R D E R

% 07.08.2019 CM Appl. No. 20278/2019 (Exemption)

1. Exemption allowed, subject to all just exceptions. W.P(C) No. 4556/2019

2. Notice was issued in the present petition on 30th April, 2019 itself i.e. more than 3 months ago. Learned counsel for the Respondents, however, states that he is still awaiting instructions.

3. The point involved is whether the Respondent was justified in rejecting the credit claimed in the TRAN-2 forms filed by the Petitioner only on the ground that the requisite details were not filed in the TRAN-1. W.P.(C) 4556/2019

4. According to learned counsel for the Petitioner for claiming the tax credit there was no need to file the details in the TRAN-1 form. Nevertheless he submits that if the Court so permits, the Petitioner is prepared to re-file the TRAN-1 form with the details as required by the Respondents, so that the TRAN-2 form filed thereafter and the claim can be processed in accordance with law.

5. In that view of the matter, the Court directs the Respondents to either reopen the portal of the Petitioner to enable it to re-file the TRAN-1 form electronically on or before 31st August, 2019. If that is not possible then the Petitioner should be permitted to file by TRAN-1 form manually by the same date. Thereafter the Petitioner will be permitted to file the TRAN-2 form electronically and its claim be thereafter processed in accordance with law.

6. The petition is disposed of.

S. MURALIDHAR, J.

TALWANT SINGH, J.

AUGUST 07, 2019 mw W.P.(C) 4556/2019