2019 (12) TMI 462

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.... Tapan Bhanja ORDER Challenge in this writ petition is two fold. First against letter dated 26th March, 2019 issued by Additional Commissioner of State Tax. Secondly, vires of rule 117 in Central Goods and Service Tax Rules, 2017 and rule 117 in West Bengal GST Rules, 2017. Mr. Raghavan, learned advocate appears on behalf of petitioner and submits, in transition to GST regime there was....

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..... dealt with by a Division Bench of High Court of Punjab and Haryana on judgment dated 4th November, 2019. Mr. Kundalia, learned advocate appears on behalf of Union of India and submits, eligibility to cause transition is dependent on having filed service tax return (ST-3). Petitioner did not file such return. Hence, there should not be interference on petitioner's challenge to letter dated 26t....

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.... therein, is reproduced below:- "42. Article 300A provides that no person shall be deprived of property saved by authority of law. While right to the property is no longer a fundamental right but it is still a constitutional right. CENVAT credit earned under the erstwhile Central Excise Law is the property of the writ-applicants and it cannot be appropriated for merely failing to file a d....

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....ion rule 7B carries proviso that revised return for period from 1st April, 2017 to 30th June, 2017 shall be submitted within a period of 45 days from the date of submission of the return under rule 7. Facts are that petitioner filed ST-3 return for the period on 15th August, 2017. Revised return was filed manually on 15th September, 2017. Requirements under section 140 and said rules stands ful....