2020 (3) TMI 358

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....P. 17236 (W) of 2019, W.P. 19960 (W) of 2019W.P. 20040 (W) of 2019 W.P. 8573 (W) of 2019W.P. 8583 (W) of 2019 W.P. 20041 (W) of 2019 W.P. 12312 (W) of 2019 W.P. 7077 (W) of 2019 W.P. 18088 (W) of 2018W.P. 21837 (W) of 2019 W.P. 21101 (W) of 2019 , W.P. 8822 (W) of 2019 W.P. 22324 (W) of 2019 W.P. 11761 (W) of 2019 W.P. 12747 (W) of 2019 W.P. 21808 (W) of 2019 W.P. 24020 (W) of 2019, W.P. 23472 (W) of 2019, W.P. 2640 (W) of 2020 W.P. 3291 (W) of 2020 W.P. 3922 (W) of 2020 W.P. 22326 (W) of 2019 W.P. 23312 (W) of 2019 W.P. 23475 (W) of 2019 W.P. 10189 (W) of 2019 W.P. 11307 (W) of 2019 W.P. 1277 (W) of 2020 M/s. Rishi Graphics Pvt. Ltd., M/s. Print Sales Company, M/s. Steel Authority of India Ltd., M/s. Das Auto Centre, Joydev Ghosh, Sumit....

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....wdhary Mr. T.K. Mitra Mr. P. Chatterjee For the Respondents : Mr. Abhratosh Majumdar, Ld. A.A.G. Mr. S. Mukherjee Mr. T.M. Siddiqui Mr. P. Dudhoria Mr. Avra Mazumder Mr. D. Ghosh or the State Respondents Mr. Tapan Bhanja Mr. Sujit Mitra Mr. Sovan Mukherjee Mr. Uday Sankar Bhattacharjee Mr. B.P. Banerjee ...For the Union of India Mr. K.K. Maiti Mr. Somnath Ganguli Ms. Sanjukta Gupta Mr. Amitabrata Roy Mr. B.P. Banerjee Ms. Sabnam Basu Ms. Aishwarya Rajyashree ORDER 1. In these writ petitions, the issue involved is similar in nature and accordingly, the same are being taken up together. 2. The petitioners have approached this court with a prayer for allowing them to file/upload in GST TRAN-1. The petitioners intend to file TRAN-1 ....

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....roperty 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 declaration in the absence of Law in this respect. It could have been appropriated by the government by providing for the same in the CGST Act but it cannot be taken away by virtue of merely framing Rules in this regard." 7. The Gujarat High Court directed the petitioner to file a declaration in Form TRAN- 1 so that they could file the transitional credit of eligible duties as prayed for. The same view has been taken by the Madras High Court, Delhi High Court and High Court of Punjab & Haryana at Chandi....

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.... a rigid view should thus not be taken in matters involving procedural requirements such as availment of credit; (iii) it is common knowledge that assessees pan India are facing difficulties in accessing the system and uploading Forms to seek transition of credit, and (iv) three Division Benches have taken the view that the time lines set out for transition of credit cannot be very firmly enforced in so far as they are not mandatory. 6. Taking into account the aforesaid, I am of the view that the petitioner in this case, without it being a precedent in other cases, should be permitted to upload Tran-1 declaration and avail of transition of credit. 7. This is also for the reason that the availment of credit by an assessee i....