2019 (11) TMI 1251

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....nath Ganguly, Mrs. Sanjukta Gupta, Ms. Sabnam Basu ORDER Petitioner has mounted vires challenge against rule 117 in Central Goods and Services Tax Rules, 2017 being ultra vires of section 140 of Central Goods and Services Tax Act, 2017, as the rule makes it condition precedent for an assessee to file GST TRAN - 1 within the specified period, to be able to carry forward credit of eligible dutie....

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....em as a huge amount of transitional ITC is involved. But because of system failure we could not avail the chances of taking ITC." He then relies on observations made in order dated 21st June, 2019:- "Vires challenge will be heard on adjourned date. Mr. Bagaria can obtain from his client's system, forensically or otherwise, evidence to show attempt at uploading was not successful by reason of ....

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....rt of the inference." Mr. Bagaria submits, acquired credit cannot be denied on technicality. He submits, there have been several orders passed by different High Courts. He relies on Division Bench judgment dated 4th November, 2019 of Punjab and Haryana in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. - Versus - Union of India & Ors.), paragraphs 10 and 12 in support of his client's claim for ....

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....ts, the forensic report is vague. In Adfert Technologies Pvt. Ltd. (supra), the Division Bench quoted extensively from judgment by a Division Bench of Gujarat High Court in Siddhartha Enterprises - Versus - The Nodal Officer. Paragraph 42 of the Gujarat Division Bench judgment, extracted therein, is reproduced below:- "42. Article 300A provides that no person shall be deprived of property sav....