2020 (12) TMI 684

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....d counsel for the respondent 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 at Principal Seat at Jodhpur vide order dated 12.12.2019. Hence, present petition was liable to be disposed of in terms of the order passed in Obelisk Composite Technology LLP (supra). In the writ petition, petitioner has prayed that he may be permitted to file Form TRAN-1 in compliance of Central Goods and Services Tax Act, 2017 (for short 'the CGST Act') read with Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the CGST Rules') in order to enable the petitioner to avail Tans....

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....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 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 rec....