TaxTMI 
TaxTMI 
2021 (5) TMI 363
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....ed 10.03.2020 passed by the learned Single Judge in WP No.5004/2020 (M/s. AT and S India Pvt. Ltd. and another v. Union of India and others). 2. The facts of the case reveal that respondent No.1 before this Court has challenged the order dated 31.01.2020 issued by the Principal Commissioner of Central GST and Central Excise whereby the request of the petitioner for availing TRAN-1 credit has been rejected as not covered under the extant provisions of law to allow TRAN-1 credit again as per GST Council Secretariat's letter dated 12.12.2019 and to direct respondents-4 and 5 to permit him to file revised Form GST TRAN-1 manually or otherwise to carry forward credit of Rs. 1,16,45,079/- along with interest. 3. Number of cases were preferred o....
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....uent to 27.12.2017, amendments were made to the said Rule by extending the time for the purpose of submitting the declaration electronically in Form GST TRAN-1. Ultimately, insertion of sub-rule (1A) to Rule 117 with effect from 10.09.2018 was effected. Even thereafter, the sub-rule was amended not once, but thrice so as to extend the time from 31.03.2019 to 31.03.2020 and ultimately, it was extended to 31.08.2020. The last extension upto 31.08.2020 was in exercise of the powers conferred under Section 168A of the Act by insertion of Section 117(1A) of the Act by way of an amendment. This was on the recommendation of the GST Council whereby, earlier Notification No.35/2020-CT dated 03.04.2020 was amended. This was done by extending the time....
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....e within which they would now have to file TRAN-1. The said time-frame has now expired even after successive extensions on 30.08.2020. Therefore, the respondents-assessees are permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. The revenue is at liberty to verify the genuineness or the merits of the claim in accordance with law. 53. Insofar as Writ Appeal No.56 of 2020 is concerned, learned counsel, Sri.Jeevan J.Neeralagi, submitted that in this case, the respondent-assessee filed GST TRAN-1 on 16.09.2017 and revised GST TRAN-1 on 29.01.2017, which was the last date for filing of the same. Either in the initial filing or in the revised filing, the respondent-assessee did not avail of CENVAT credit fo....