2020 (3) TMI 1040

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chintan Dave waives service of notice of rule for and on behalf of the respondent No.2. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. That this Hon'ble Court may be pleased to issue an appropriate a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India, ordering and directing the respondents themselves, their officers and subordinate to act upon or either allow the petitioner to carry forward the credit or to pay the amount of credit in cash. B. And pass, such further order/orders for granting relief(s) as this Hon'ble Court may deem fit and prope....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under Section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017. 6. Learned advocate for the petitioner relied upon the decision of a Coordinate Bench of this Court in the case of M/s Siddharth Enterprises vs. The Nodal Officer in 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 transitional credit of CENVAT as well as service tax as it is the legitimate right of the petitioner to carry forward credit of CENVAT as well as service tax under the Act, 2017: "38. By not allowing the right to carry forward the CENVAT credit for not being ab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....axation on the same subject matter and, therefore, it is arbitrary and irrational. 41. C.B.E. & C. Flyer No.20, dated 1.1.2018 had clarified as under : "(c) Credit on duty paid stock : A registered taxable person. Other than manufacturer or service provider, may have a duty paid goods in his stock on 1st July 2017. GST would be payable on all supplies of goods or services made after the appointed day. It is not the intention of the Government to collect tax twice on the same goods. Hence, in such cases, it has been provided that the credit of the duty/tax paid earlier would be admissible as credit." 42. Article 300 A provides that no person shall be deprived of property saved by authority of law. While right to th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nment of India, Ministry of Finance. 8. On the other hand, learned standing counsel Mr. Ankit Shah for the respondents submitted that as per the respondents, there are no technical glitches found in the case of the petitioner and therefore, the petitioner was not allowed to upload the form GST TRAN­-1. On a specific query put to the learned advocate for the respondents that whether the claim of transitional credit made by the petitioner is genuine or not, he submitted that on verification of such claim, if it is found to be genuine, the petitioner can file / upload GST TRAN­-1. Learned standing counsel for the respondents as regards genuineness claim submitted that the same shall be looked into by the respondent No.4. 9. Havin....