2020 (7) TMI 509

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....e Constitution of India claiming following reliefs:- "1. To direct the respondents No.2 to grant an opportunity to the petitioner to file Trans 1 before due date i.e. 31.03.2020. 2. Yours Lordship may be please to issue a writ of mandamus directing the Respondent No.2 to allow filing in Form GST Trans 1 to enable to claim transitional credit of eligible duties in respect of inputs held in stock on the appointed day in terms of Section 140(3) of CGST Act, 2017 by a writ in the nature of certiorari/mandamus and/or suitable writ, order or direction in the nature of writ be issued against the inaction of the Respondent No.2. 3. Your Lordships may please to issue a writ or declaration or any other writ for declaration of due date contempla....

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....cannot be curtailed or defeated on account of procedural lapses. Reliance was placed by the petitioner upon a judgment of the Division Bench of Punjab and Haryana High Court in the case of Adfert Technologies Pvt. Ltd. Vs. Union of India & Ors (CWP No.30949/2018 (O&M) decided on 4.11.2019 to contend that in the said case, the Division Bench of Punjab and Haryana High Court allowed the petition directing the respondents to permit the petitioners to file or revise the already filed incorrect TRAN-1, either electronically or manually, and liberty was granted to the respondents to verify genuineness of claim of petitioners but it was also held that nobody could be denied to carry forward legitimate claim of CENVAT/ITC on the ground of non-fili....