2019 (12) TMI 47

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....jiv Jiwan, Senior Advocate, with Mr. Ajit Sharma, Advocate, for respondents No.1 to 4. Mr. Ajay Vaidya, Senior Additional Advocate General, with Mr. Adarsh K. Sharma, Mr. Ashwani Sharma and Ms. Ritta Goswami, Additional Advocates General, for respondent No.5 to 7. Mr. Paras Dhaulta, Advocate vice Mr. Sunil Mohan Goel, Advocate, for respondent No.8. L. Narayana Swamy, Chief Justice (Oral) ....

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....y for amendment of TRAN-1 form. 3. Learned counsel for the petitioner has relied upon the judgment of Punjab and Haryana High Court in CWP No.30949 of 2018 (O&M), titled as Adfert Technologies Pvt. Ltd. vs. Union of Inida & Ors. = 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT, wherein the Punjab and Haryana High Court had directed the respondents to permit the petitioners to file or revise ....

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....it appears that the party had filed the Tran-I form on 27.11.2017 for carrying forward the balance of cenvat credit of Rs. 7,51,33,423/- shown in the last return. There is no dispute to the fact that this amount of balance cenvat credit is being reflected in the Tran-I form. However, the party was also required to declare this balance cenvat credit which was admissible as ITC in the field "CENVAT'....

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....t on the face of the record. The request of the party appears to be genuine and may be considered favourably. The same is being forwarded in terms of CBIC circular no.39/13/2018-GST dated 03.04.2018 read with Office Memorandum dated 28.03.2019 issued by the Joint Secretary, GST Council, New Delhi for necessary action. Copies of all the relevant documents and Table A and B as per Standard Operating....