Dismissed

Jitendras Auto World v. Union of India and 3 Ors.

Bombay HC20 Sept 2022WP/1119/2019

Case brief

AI extract

What is this about?

This petition sought reopening of GST forms to avail credits. The Court noted that recent Apex Court orders and a CBIC circular addressing the matter were placed on record by Respondents. Consequently, the Court held the petitioner's concern was taken care of and disposed of the petition accordingly.

What did the court decide?

Petitioner's prayer to reopen forms was not granted as the concern was held to be taken care of by recent Supreme Court orders and CBIC circular.

Jitendras Auto World Vs Union of India and 3 Ors. — GST and Indirect Tax | Bombay HC (2022)

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1 923-WP 1119-19.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO.1119 OF 2019

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Jitendra’s Auto World… Petitioner
Vs.

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Union of India & Ors.… Respondents

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Ms. Akshita Shetty a/w Mr. Abhishek A. Rastogi for Petitioner.
Mr. Pradeep S. Jetly, Senior Advocate a/w Mr. Jitendra B. Mishra, Mr.
Sham V. Walve and Ms. Sangeeta Yadav for Respondent Nos.1, 3 and 4.
Mr. Himanshu Takke, AGP for Respondent No2.

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CORAM:K.R. SHRIRAM &
A.S. DOCTOR, JJ.

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DATED :20th SEPTEMBER 2022

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P.C.:

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1.Petitioner has approached this Court with a primary prayer to

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direct Respondents to reopen TRANS-3 and TRANS-1 forms on the GST

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Portal to enable Petitioner to avail credits mentioned in the Petition.

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2.Mr. Jetly has placed on record copy of a letter dated 19th
September 2022 issued by the office of the Commissioner of CGST, C.Ex.,
Mumbai South, addressed to Mr. Jetly along with a copy of the Circular
dated 9th September 2022 issued by the Central Board of Indirect Taxes
and Customs, GST Policy Wing, wherein guidelines have been issued in
terms of the Apex Court’s orders dated 22nd July 2022 and 2nd September

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1 of 2

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Mugdha

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2 923-WP 1119-19.doc

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2022 in the case of Union of India Vs. Filco Trade Centre Pvt. Ltd.1 The

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letter along with Circular is taken on record and marked ‘X’ for
identification.

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3.In view thereof, in our opinion, Petitioner’s concern in the
Petition has been taken care of.

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4. Petition accordingly disposed.

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(A.S. DOCTOR, J.)

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( K.R. SHRIRAM, J.)

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Digitally signed by MUGDHA M MUGDHA M PARANJAPE PARANJAPE Date: 2022.09.22 17:01:37 +0530

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1 Petition(s) for Special Leave to Appeal (C) No(s). 32709-32710 of 2018, dtd.22/07/2022 and Miscellaneous Application Nos.1545-1546 of 2022 in SLP (C) No. 32709-32710 of 2018, dtd.02/09/2022.

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2 of 2

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Mugdha

Jitendras Auto World v. Union of India and 3 Ors.

Case brief

What is this about?

What did the court decide?

Jitendras Auto World v. Union of India and 3 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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