2020 (9) TMI 584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ferencing) Mr. Nikhil Simlote, Advocate for Mr. RB Mathur, Advocate (through video conferencing) JUDGMENT/ORDER Vide this order above mentioned two petitions would be disposed of as they involve common questions. We have heard learned counsel for the parties. Learned Additional Solicitor General has submitted that similar writ petition, i.e. Obelisk Composite Technology LLP Vs. Union of India & Others (D.B. Civil Writ Petition No. 18392/2019) has been disposed of by Co-ordinate Division Bench of this Court Principal Seat at Jodhpur vide order dated 12.12.2019. Hence, present petitions were liable to be disposed of in terms of the order passed in Obelisk Composite Technology LLP (supra). In all the writ petitions, petitioners ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... if there is no last date to file TRANS-1. 4. A further prayer has been made to direct the respondents to revive the facility of filing TRANS-1 on common portal. 5. Learned counsel appearing for the Revenue brought to our notice a judgment rendered by Division Bench of this Court in D.B. Civil Writ Petition No. 7454/2019 (M/s Anupam Motors Vs. Union of India) wherein challenge to Rule 117 of the Rules were held to be no longer res integra in view of the decision of Gujarat High Court in Willowood Chemicals Pvt. Ltd. Vs. Union of India (R/ Special Civil Application No. 4252 of 2018) decided on 12th/19th September, 2018 and the challenge to the constitutional validity of Section 140 (3) of CGST Act and the proviso to Rule 11....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner's assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India i.e on or before 31st December, 2019. 9. The writ application stands disposed of in terms of the aforesaid directions." Thus, the controversy involved in the present writ petitions is similar to the controversy involved in Obelisk Composite Technology LLP (supra). Hence, the writ petitions are liable to be disposed of in terms of the decision rendered by Co-ordinate Division Bench of this Court Principal Seat at Jodhpur in Obelisk Composite Technology LLP (supra). Accordingly, we grant ....