Allowed

Arvind Beauty Brands Retail Pvt. Ltd. v. Union of India & Ors.

Delhi HC7 Aug 2019W.P.(C)/4556/2019

Case brief

AI extract

What is this about?

This writ petition concerned the rejection of tax credit. The Court directed the Respondents to reopen the portal or allow electronic/manual filing of the TRAN-1 form by August 31, 2019, followed by the TRAN-2 form to process the claim.

What did the court decide?

Directing Respondents to reopen portal or allow manual filing of TRAN-1 by August 31, 2019, for processing TRAN-2 claim.

Arvind Beauty Brands Retail Pvt. Ltd. Vs Union of India… — Service and Employment | Delhi HC (2019)

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$~55

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 4556/2019

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ARVIND BEAUTY BRANDS RETAIL PVT. LTD...... Petitioner Through Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Kunal Kapoor & Ms. Avisha Khatri, Advocates versus

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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

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CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

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O R D E R % 07.08.2019 CM Appl. No. 20278/2019 (Exemption)

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Exemption allowed, subject to all just exceptions.

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W.P(C) No. 4556/2019

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

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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.

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W.P.(C) 4556/2019

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Page 1 of 2

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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.

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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 31^st 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.

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The petition is disposed of.

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S. MURALIDHAR, J.

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TALWANT SINGH, J.

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AUGUST 07, 2019 mw

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W.P.(C) 4556/2019

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Page 2 of 2

Arvind Beauty Brands Retail Pvt. Ltd. v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

Arvind Beauty Brands Retail Pvt. Ltd. v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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