2019 (11) TMI 1252

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...., Sr. Counsel for UOI/R-1. Mr. Anuj Aggarwal with Mr. Ankit Monga, Advs. for R-3. VIPIN SANGHI, J (Oral): 1. Despite repeated opportunities, no counter affidavit has been filed on behalf of the respondents. We therefore, close the right of the respondent to file counter affidavit. 2. The present petition under Article 226 of the Constitution of India seeks the following reliefs: ....

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....iefs, as this Hon'ble Court may deem fit and proper in the nature and circumstances of the case." 3. The case of the Petitioner as set out in the petition is that it is engaged in the business of industrial automation and low voltage switchgear products and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as 'CGST Act'). Petitioner was entitled to transi....

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....rm GST TRAN-1 was extended to 31.12.2017, however, the last date for filing the claim of transition of credit in Form GST TRAN-1 was not extended. On 28.12.2017, the Petitioner submitted a representation with Respondent No. 3 requesting them to "feed the amount of credit at backend through your system". The said letter also enclosed details of the credit available to the Petitioner under the provi....

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.... for the Petitioner, submits that if the petitioner is permitted to re-file its TRAN-1 form, the Petitioner would drop its challenge to the statutory provisions and schemes. 7. Petitioner relies upon several decisions of this Court including M/s Blue Bird Pure Pvt. Ltd vs Union of India and Ors, 2019 SCC OnLine 9250 and Sare Realty Projects Private Limited vs Union Of India, W.P. (C) NO. 1300/2....