2020 (3) TMI 727

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.... : Mr. Goverdhan Lal Sharma and Mr. Yashpal, Advocates, in both petitions. For the Respondents : Mr. Ashok Sharma, Advocate General with Mr. J.K. Verma, Mr. Adarsh Sharma, Ms. Ritta Goswami & Mr. Nand Lal Thakur, Addl. Advocate Generals and Mr. Rajat Chauhan, Law Officer, for respondents No.1 & 3/State, in both petitions. Mr. Rajesh K. Sharma, Assistant Solicitor General of India, for responden....

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....ax Act, 2005 and also under the Central Sales tax Act, 1956. They had paid, inter-alia, excise duty under the Central Excise Act, 1944 and the National Calamity Contingent Duty (NCCD), to the sellers of goods while effecting purchase of goods. They used to avail Input Tax Credit (ITC) of the Value Added Tax paid under the H.P. Value Added Act, 2005, on purchases of goods and utilized the same towa....

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....oad the same for the reason that on the portal, the due date for filing the Form GST TRAN-01 was reflected as 27.12.2017 instead of 31.12.2017. The GST Council extended the last date for filing the annual GST return in Form GSTR-9 and reconciliation statement in FORM GSTR-9 'C' for the Financial Year 2017-2018 upto 31.01.2020. 5 Learned counsel for the petitioners argued that implementation of ....

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....arned counsel has relied upon a decision rendered by a Coordinate Bench of this Court in CWP No.2169 of 2018, titled M/s Jay Bee Industries versus Union of India and others, decided on 16.11.2019 and various other judgments passed by different High Courts, whereunder, similarly situated persons, like the petitioner, were permitted to file Form GST TRAN-I either electronically or manually by a spec....