2020 (11) TMI 750

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....rned counsel for the petitioner, Sri Ashok Singh, learned counsel for the respondent nos. 4, 5 & 7 and Sri C.B. Tripathi, learned Special Counsel for respondent no.6. 2. None appears for respondent nos. 1, 2 and 3 although notice has been duly served upon the Additional Solicitor General of India, High Court, Allahabad. 3. In paragraph 5 of the writ petition, the petitioner has stated that he is primarily engaged in retail trade of cosmetics and readymade garments etc. and has GSTIN No.09ABIPG8976E1Z8, dated 26.06.2018. In paragraph 2, it is stated that the petitioner wanted to carry forward the tax credit pertaining to pre-GST period to the GST regime for which the Form TRAN - 1 for Rs. 90,496/- could not be filed due to ....

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....a further period not exceeding ninety days: Provided further that where the inputs have been received from an Export Oriented Unit or a unit located in Electronic Hardware Technology Park, the credit shall be allowed to the extent as provided in sub-rule (7) of rule 3 of the CENVAT Credit Rules, 2004: (1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2020, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Counc....