TaxTMI 
TaxTMI 
2021 (3) TMI 640
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....n of India has been preferred claiming the following reliefs: "a) Permit and allow the Petitioner to revise/correct/file afresh declaration in GST Form TRAN-1 to enable it to claim transitional credit of eligible duties to the tune of Rs. 7,89,421/- (Rupees Seven Lakhs Eighty Nine Thousand Four Hundred and Twenty One Only), in respect of unavailed credit on Capital Goods on the appointed day in terms of Section 140(2) of the Central Goods and Services Tax Act, 2017; b) Declare the impugned action of the Respondents in not refunding/adjusting the unavailed CENVAT Credit existing in the name of the Petitioner as illegal and same be quashed and set aside; c) Direct and declare that the time limit to file Form TRAN-1 specified in Rule 117....
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....ccordingly, upon taking the aforesaid submissions into consideration, we are of the considered view that the challenge to the constitutional validity of Rule 117 no more being res integra, this Court cannot entertain such prayer and accordingly reject the same, however, considering the fact that the Union of India and the Finance Department have extended the period contemplated under Rule 1A of Rule 117 till 31 st December, 2019, we grant liberty to the petitioner to make an application before GST Council (through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer) for forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars, evidence ....
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....by due date which was declared 27.12.2017. There is no power under Rule 117 (1) to extend last date beyond 27.12.2017, however Rule 117(1A) was inserted w.e.f. 10.9.2018 by which last date was extended upto 31.12.2019. iv) The last date i.e. 27.12.2017 prescribed under Rule 117(1) was extended upto 31.12.2019 where TRAN-I could not be filed due to technical glitches. In other words a registered person who is able to establish that he has failed to file TRAN-I by 27.12.2017 due to technical glitches was entitled to file TRAN-I upto 31.12.2019. v) There is no provision to permit filing of TRAN-1 at subsequent stage who failed to furnish evidence of attempt to file by 27.12.2017. vi) As per Rule 120A, one time amendment is permitted w....
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....d of already registered persons and at present they are free to verify fact and figures of any Petitioner thus inspite of being aware of complete facts and figures, the Respondent cannot deprive Petitioners from their valuable right of credit. Learned counsel for the petitioner thereafter submits that the Union of India has preferred Special Leave to Appeal (C) No.4408/2020 before the Hon'ble Supreme Court against the judgment rendered in Adfert Technologies Pvt. Ltd. (supra), which was decided on 28.02.2020, while affirming the judgment rendered by the Division Bench of the Hon'ble Punjab & Haryana High Court. 6. Reliance has also been placed by learned counsel for the petitioner on the judgment rendered by a Division Bench of th....
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....enable the petitioners to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India." 8. Learned counsel for the petitioner however, submits that the deadline of 27.12.2017 for technical glitches was diluted upto March, 2020, and therefore, the petitioner's approaching the Department in 2018 would not amount to delay. 9. On the other hand, learned counsel for the respondents submits that the key difference between the precedent law cited on behalf of the petitioner and the facts of the present case is that the last date for filling-up the Form GST TRAN-12 was 27.12.2017, but the petitioner has woken up on his right to rectify and amend his mistake only in April, 2018. Learned counsel further submi....
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....ry steps of abiding by the law by filling the Form GST TRAN-1 before 27.12.2017 i.e. on 13.12.2017. 14. This Court further finds that the issue is no more res integra as the delay and all other aspects have been dealt with by the Hon'ble Courts one after another, and the propositions of permission to make the necessary amendments in light of the new regime of GST have been affirmed upto the Hon'ble Supreme Court in Adfert Technologies Pvt. Ltd. (supra). 15. Thus, this Court finds no reason not to go with the settled view taken by the Division Bench of the Hon'ble Punjab & Haryana High Court in Adfert Technologies Pvt. Ltd. (supra) as well as affirmation thereof by the Hon'ble Supreme Court, as mentioned hereinabove. 16. A....