Court dismisses writ petition for CENVAT refund as time extended for Tran-1 claims The court disposed of the writ petition seeking a CENVAT refund as infructuous due to the extension of time for filing Tran-1 claims until March 31, 2019. ...
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Court dismisses writ petition for CENVAT refund as time extended for Tran-1 claims
The court disposed of the writ petition seeking a CENVAT refund as infructuous due to the extension of time for filing Tran-1 claims until March 31, 2019. Respondent No.2 disputed the petitioner's claim of filing Tran-1 on the online portal. The court directed the petitioner to apply for rectification of Tran-1 within 15 days, emphasizing that if the claim is rectified within this period, necessary action must be taken before the deadline. Consequently, the court deemed the petition unnecessary in light of the extended claim period and potential rectification.
Issues: 1. Petition seeking CENVAT refund 2. Claim of Tran-1 filing discrepancy 3. Extension of time for Tran-1 claim
Analysis: - The petitioner filed a writ petition seeking a writ of Mandamus for the issuance of a CENVAT refund amounting to Rs. 7,13,975 due up to June 30, 2017, under Articles 226/227 of the Constitution of India. - Respondent No.2 contended that they have no record of the Tran-1 Claim filed by the petitioner on the ONLINE PORTAL (ACES System) as claimed, which is required for the sanction of the amount under Section 140 of the CGST Act, 2017, along with relevant Rules. - The Government, through a notification, extended the time for applying the Tran-1 Claim until March 31, 2019, allowing the petitioner to claim within the extended period. - Respondent No.2 filed short written statements in court supporting their contention, which were taken on record, and copies were provided to the opposing counsel. - The court clarified that the petitioner can apply for the rectification of Tran-1 to the Nodal Officer within 15 days from the receipt of the order, and if the claim is made within this period, the concerned officer must take necessary action before March 31, 2019, as per the law. - Due to the extended time for claiming Tran-1 and the possibility of rectification, the court deemed the present writ petition as infructuous and disposed of accordingly.
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