2020 (9) TMI 163

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....2.2019 passed by Co-ordinate Division Bench of this Court Principal Seat at Jodhpur in Obelisk Composite Technology LLP Vs. Union of India & Others (D.B. Civil Writ Petition No. 18392/2019). In this petition, petitioner has prayed that it may be permitted to file Form TRAN-1 in compliance of Section 140 of Central Goods and Services Tax Act, 2017 (for short 'the CGST Act') read with Rule 117 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the CGST Rules') in order to enable the petitioner to avail Transitional Credit of Rs. 4,52,768/- in Electronic Credit Ledger. It is also prayed that the respondents should give effect to Form TRAN-1 that had been manually submitted to the respondent-department to avail relevant....

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....ecided on 12th/19th September, 2018 and the challenge to the constitutional validity of Section 140 (3) of CGST Act and the proviso to Rule 117 of the Rules were dismissed. 6. Learned counsel for the State further submits that the Union of India has extended the last date for submitting the GST TRANS-1 upto 31st December, 2019 but the procedure stipulated under Sub-rule 1(A) of Rule 117 requires the petitioner to make application through the GST counsel who may make a recommendation to the Commissioner who shall act on the basis of such direction of the counsel. 7. In this respect, our attention was drawn to a judgment passed by this Court in SBCWP No. 4315/2019 (M/s Shree Motors Vs. Union of India & Ors.) which was disposed of vide ord....