Rudra Autoparts Distributor vs. Na
(Calcutta High Court, West Bengal)

Case Law
Petitioner / Applicant
Rudra Autoparts Distributor
Calcutta High Court
West Bengal
Apr 23, 2019
Order No.
W.P. 7077 (W) of 2019
TR Citation
2019 (4) TR 2223
Related HSN Chapter/s
Related HSN Code



Learned advocate appearing for the petitioner submits that the right to avail transitional CENVAT credit in respect of goods held in stock on the appointed day is a substantive right in terms of Section 140(3of the Central GST Act whereas the Rule 117 of Central Rules is merely procedural in nature and therefore due date contemplated under the Rule 117 of the CGST Rules for filing of declaration of Form GST Tran 1 is directory and not a mandatory provision.

Learned advocates for the State and the Union of India prays time to file affidavitinopposition.

Let affidavitinopposition be filed within four weeks, reply, if any, be filed within two weeks thereafter.

Let the matter appear in the monthly list of June, 2019.

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