BIRLA CARBON INDIA PVT. LTD. (FORMERLY : SKI CARBON BLACK INDIA (PVT) LTD. VERSUS UNION OF INDIA AND OTHERS

Permission for withdrawal of petition – Input tax credit – input service distribution – allowing credit of GST paid on reverse charge and distribute it to other units – Rule 54(1) of the Central Goods and Service Tax Rules, 2017 – HELD THAT:- Mr. Chavda states that the Petitioner will file a representation within two weeks from today to the Nodal Officer Commissioner of Central Tax and Central Excise Mumbai-Central, Churchgate. This representation would be decided by the Nodal Officer as expeditiously as possible and preferably within period of 4 weeks from the date the application is made.

Petition disposed off as withdrawn.

No.- WRIT PETITION NO. 2467 OF 2019

Dated.- September 26, 2019

M.S. SANKLECHA & NITIN JAMDAR, JJ.

Mr. V.M. Chavda and Mr. M.V. Chavan, for the Petitioner.

Mr. J.B. Mishra, for Respondents.

P.C. :

This Petition filed under Article 226 of the Constitution of India seeks a writ of mandamus directing the Respondent Nos.1 and 2 (Asstt. Commissioner of Central Tax and Commissioner of Central Tax) to permit/allow the Petitioner’s Input Service Distributor (ISD) unit to take credit of GST paid on reverse charge and distribute it to other units. This on the basis that its right to take GST credit and to distribute amongst its manufacturing units is not hit for the period 1 July 2017 to 22 January 2018 by Rule 54(1) of the Central Goods and Service Tax Rules, 2017 which was only introduced with effect from 23 January 2018.

2. Mr. Chavda, learned counsel appearing for the Petitioner correctly states that before this writ could be issued it would be necessary for him to file a representation and demand justice from the appropriate authorities under the Central Goods and Services Tax Act, 2017.

3. In the above view, he seeks to withdraw this Petition that he would file a representation to the nodal officer with the Commissionerate.

4. Mr. Mishra, learned counsel appearing for Respondents states that the representation, if any should be filed with Commissioner of Central Tax & Central Excise, Mumbai-Central, Churchgate.

5. Mr. Chavda states that the Petitioner will file a representation within two weeks from today to the Nodal Officer Commissioner of Central Tax and Central Excise Mumbai-Central, Churchgate. This representation would be decided by the Nodal Officer as expeditiously as possible and preferably within period of 4 weeks from the date the application is made. Needless to state principles of natural justice would be followed while disposing of the representation.

6. In view of the above, the Petition is disposed of as withdrawn.

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