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No Contempt has been made in case of Macleods Pharmaceutical Ltd, the contempt petition stands discharged

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Court :
Himachal Pradesh High Court

Brief :
The petitioner asserts that the judgment dated 20.11.2019 passed by a Division Bench of this Court inCWP No.1551 of 2018, titled Macleods Pharmaceuticals Ltd.Versus Union of India & others, has been wilfully disobeyedby the respondents, hence, instant contempt petition has been preferred.

Citation :
COPC No.2 of 2020

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
COPC No.2 of 2020
Decided on: 10th November, 2020

Macleods Pharmaceutical Ltd. …..Petitioner
Versus
Prakash Kumar and another .....Respondents

Coram

Ms. Jyotsna Rewal Dua, Judge

Whether approved for reporting?1

For the Petitioner: Mr. Vivek Singh Attri, Advocate.
For the Respondent: Mr. Rajiv Jiwan, Senior Advocate
with Mr. Prashant Sharma, Advocate,
for respondent No.2.

(Through Video Conference)

Jyotsna Rewal Dua, Judge (Oral)

The petitioner asserts that the judgment dated 20.11.2019 passed by a Division Bench of this Court inCWP No.1551 of 2018, titled Macleods Pharmaceuticals Ltd.Versus Union of India & others, has been wilfully disobeyedby the respondents, hence, instant contempt petition has been preferred.

2. The aforementioned writ petition was filed by thepetitioner with the submissions that in June, 2017, thepetitioner-company had CENVAT Credit balance of CentralTaxes amounting to Rs.7,51,33,423/-. Petitioner had filed another TRAN-1 form for CENVAT Credit of Rs.14,71,031/-, which was made admissible and credited to its Electronic Credit Ledger account on 26.10.2017. It was further submitted that the company could not amend TRAN-1 formas per the provisions of Goods and Services Tax Act (in short ‘GST Act’).

To know more in details find the attachment file
 

 

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on 12 January 2021
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