2021 (9) TMI 907

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....ts are that the Petitioner is a partnership firm which is in the business of sale of motorcycle, scooters, spare parts. It is trading in the name of M/s. Sunny Motors in Cuttack. The Petitioner has a registration certificate under the Goods and Services Tax Rules of Odisha. 3. Under Rule 117 of CGST Rules, only a registered person is entitled to get credit of input tax under Section 140 of the CGST Act if such person, within 90 days from the appointed day, submits a declaration electronically in Form GST TRAN- 1, duly signed, on the common portal specifying therein, separately, the ITC amount to which the person is entitled. The last date of submission of the GST TRAN-1 was extended from time to time and the last extension was up to 27th D....

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....mitted that the case of the Petitioner cannot be considered. 9. This Court heard the submissions of Mr. R.P. Kar, learned counsel for the Petitioner and Mr. Chimanka, learned Sr. Standing Counsel for the Opposite Parties. 10. It is seen that the near identical circumstances the Delhi High Court by the judgment dated 21st November, 2019 in W.P. (C) No.1329 of 2019 (Aagman Services Private Limited v. Union of India) permitted the Petitioner in that case to submit his TRAN-1 form either electronically or manually. In that case too, the Petitioner's case was considered in the meeting of the GST Council. The Delhi High Court relied on an earlier decision dated 29th July, 2019 in W.P.(C) No.13772 of 2018 (M/s. Blue Bird Pure Pvt. Ltd. v. Union o....