2021 (2) TMI 434

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.... RAJNESH OSWAL, JUDGE Petitioner(s)/Appellant(s) Through: Sh. M. K. Bhardwaj, Sr. Advocate with Sh. Gagan Kohli, Advocate.   Respondent(s) Through: Sh. Jagpaul Singh, CGSC for respondent Nos. 1 to 3 and 6 Sh. D. C. Raina, Advocate General with Sh. K. D. S. Kotwal, Dy. AG for Nos. 4 and 5 ORDER   1. Heard Sh. M. K. Bhardwaj, Senior Advocate assisted by Sh. Gagan Kohli, learned....

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....ingh, learned counsel submits that as the petitioner was required to submit TRAN-1 within the time prescribed though, has submitted GSTR-3B and now the petitioner may reverse the same and proceed for submitting of TRAN-1 for claiming the said benefit.   4. It is stated that because of the lack of awareness about the procedure to claim the benefit, the petitioner could not submit TRAN-1 wit....

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....ed and it is not possible for the petitioner to submit the claim in TRAN-1. Reliance has been upon the decision in the case of Adfert Technologies Pvt. Ltd. and ors. v Union of India and Ors, [2019] SCC Online P&H 5701. We are of the view that the petitioner cannot be deprived of the benefit of claiming the credit lying in its account on the stipulated date only on the basis of procedural or techn....

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....d columns in TRAN-1 forms thus possibility of mistake cannot be ruled out. Various reasons assigned by Petitioners seem to be plausible and we find ourselves in consonance with the argument of Petitioners that unutilized credit arising on account of duty/tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds. The Petitioners who were registered ....