2020 (3) TMI 1036

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.... rule for and on behalf of the respondents nos.3, 4 and 5. 2. By this writ-application under Article 226 of the Constitution of India, the petitioner prays for the following reliefs: "25(A) be pleased to issue a writ of mandamus directing the learned Respondents to act on the representations made by the petitioner and grant transitional input tax credit under Section 140 of the GST Acts as claimed by the petitioner in GST TRAN-1 which is "saved" but not "filed"; (B) Pending notice, admission and final hearing of this petition, be pleased to direct the learned respondents to act on the representations made by the petitioner and grant transitional input tax credit under Section 140 of the GST Acts as claimed by the petiti....

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....r the Finance Act for the month ending on 30th June, 2017 for service tax was entitled to carry forward the same under the provisions of Section140 of the Central/Gujarat Goods and Service Tax Act, 2017, [herein after referred to as 'The Act, 2017'] read with Rule 117 of the Central Goods and Services Tax Rules, 2017 [hereinafter referred to as, 'The Rules']. 6. It was submitted that the petitioner tried to upload the Form GST TRAN-1 as prescribed under Rule 117 of the GST Rules, however, the same could not be uploaded but the petitioner was able to save the form online. 7. It was submitted that in view of the above facts and as per the Rules, the Order No.1/2020-GST, dated 7th February, 2020 passed by the Central Boar....

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....T) 8. In view of the aforesaid Order No.01/2020 of the GST, the grievance of the petitioner can be redressed, if the respondents are directed to allow the petitioner to upload the Form GST TRAN-1 on or before 31st March, 2020. 9. Moreover, the petitioner is entitled to claim credit of Cenvat as per the decision of the Coordinate Bench of this Court in the case of M/s. Siddharth Enterprises Vs. The Nodal Officer; Special Civil Application No.5758 of 2019 and allied matters; decided on 6th September, 2019, wherein, it is held that the petitioner is entitled to avail the benefit of Cenvat Credit under Section 140(3) of the Act irrespective of time limit prescribed under Rule 117 of the Rules as under: 42. Article 300A provides t....