2022 (8) TMI 755

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....th 2564 of 2020 With 2596 of 2020 With 1632 of 2021 With 2980 of 2021 - -<br>GST<br>Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioners : M/s Sumeet Gadodia, Ranjeet Kushwaha, Shilpi Sandil Gadodia, Aakansha Mittal, Advocates [WPT Nos. 1435/2020, 1434/2020 & 1809/2020] M/s Biren Poddar, Sr. Advocate, Deepak Sinha, Rakhi Sharma, Advocates [WPT 2547/2020, 2560/2020, 2564/2020 and 2596/2020] Ms Amrita Sinha, Advocate [WPT 1434/20, 1632/2021 & 2980/21] For the Resp.-CGST : Mr. Amit Kumar, Advocate [WPT 1435/2020] 1434/2020 & 1632/2021] For the Resp.-State & GSTN : Mr. P.A.S. Pati, Ranjana Mukherjee, Advocates [WPT 1809/2020, 2547/2020, 2560/2020, 2564/2020 & 2596/2020] For the Resp.-Stat....

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....hrough its Chairman, New Delhi & others] has been disposed of by this Court vide order dated 26.07.2022 taking note of the direction of the Apex Court in the case of Filco Trade Centre Pvt. Ltd. and another (Supra) to enable them to avail of the window period of 01.09.2022 till 31.10.2022 for filing relevant form GST-TRAN-1 and TRAN-2. Since the issue does not need any adjudication, we need not delve into details of individual cases except bare necessary facts which are indicated hereunder: W.P (T) No. 1435 of 2020 4. This petitioner could not file its application electronically on the common portal in Form GST-TRAN-1 within the stipulated period by 27.12.2017. Though the time limit for filing GST-TRAN-1 was extended by the Central Go....

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....ither manually or electronically to carry forward the Cenvat Credit and Input Tax Credit which is lying in his name. W.P (T) No. 2547 of 2020 7. Petitioner herein could not file declaration in Form GST-TRAN-1 within the stipulated period. He took the plea of poor connectivity and technical glitches on the common Portal. However, it was not permitted to submit Form GST-TRAN-1 manually. His application dated 12.06.2020 with Form GST-TRAN-1 filed manually before Deputy Commissioner, State Tax, Katras Circle, Katras, was rejected by order dated 01.07.2020. Petitioner therefore approached this Court with a prayer to allow it to file Form GST-TRAN-1. W.P (T) No. 2560 of 2020, W.P (T) No. 2564 of 2020 & W.P (T) No. 2596 of 2020 8. C....

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....eriod may be slightly different in individual cases, as noted above, but irrespective of the aforesaid reasons, since any of the aggrieved registered assesses have been directed to file relevant form and revise the already filed form under the window period of 01.09.2022 till 31.10.2022 irrespective of the fact that whether he had approached the High Court or their cases were decided by ITGRC, the issue need not detain us. Learned counsel for the Respondents also admit that the direction issued in the case of Filco Trade Centre Pvt. Ltd. and another (Supra) governs the case of the individual petitioners and similarly situated persons. Judgment of the Apex Court in the case of Union of India and another versus Filco Trade Centre Pvt. Ltd. an....