Dell International Services India (P.) Ltd. Vs Union of India
Date: January 2, 2025
Subject Matter
Refund of Transitional Input Tax Credit allowed Due to System Delays in GST Implementation
Summary
In this case, the petitioner sought permission to file a revised GSTR-3B for the period of July 2017 to November 2017, claiming they had accumulated Input Tax Credit (ITC) of ₹82,91,19,712 but could only transition ₹74,61,65,427 due to delays in the…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This is the second round of litigation before this Court. Earlier, the petitioner had filed W.P.No.15467 of 2020 for a mandamus to direct the respondent No.7 to dispose of the petitioner’s letter dated 18.06.2020 filed by the petitioner seeking permission to file a revised GSTR-3B for the months from July 2017 to November 2017. 2. Th…