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

Last updated: 12 January 2021

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Quick Summary

A contempt petition was filed by Macleods Pharmaceutical Ltd. alleging wilful disobedience of a previous court order by the respondents. The petitioner claimed a significant CENVAT Credit balance and issues with amending their TRAN-1 form under the GST Act. However, the court has now discharged the contempt petition, finding no contempt has been made.

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

FAQ :

The original writ petition concerned Macleods Pharmaceutical Ltd.'s CENVAT Credit balance and difficulties in amending their TRAN-1 form under the GST Act.

The contempt petition was filed by Macleods Pharmaceutical Ltd. alleging that the respondents had wilfully disobeyed a previous judgment passed by the High Court.

The High Court discharged the contempt petition, ruling that no contempt had been made by the respondents.

The parties involved were Macleods Pharmaceutical Ltd. as the petitioner, and Prakash Kumar and another as the respondents.