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TMI Blog2019 (11) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents in Revenue will allow petitioner to file GST TRAN 1 form to enable him to obtain credit accrued in his favour prior to the transition, on his stock as on 30th June, 2017 - Petition allowed. - W.P. No. 9821 (W) of 2018 - - - Dated:- 21-11-2019 - Arindam Sinha, J. For the Petitioner : Mr. Saurabh Bagaria,Mr. Indranil Banerjee, Mr. Arup Mandal, Mr. Anindya Sil For Union of India : Mr. Vipul Kundalia, Mr. Tapan Bhanja For the Respondent : Mr. Somnath Ganguly, Mrs. Sanjukta Gupta, Ms. Sabnam Basu ORDER Petitioner has mounted vires challenge against rule 117 in Central Goods and Services Tax Rules, 2017 being ultra vires of section 140 of Central Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discloses report signed on 30th July, 2019 by Senior Scientific Officer, State Forensic Laboratory, Home, Police, Department, Government of West Bengal. Following from the report is reproduced below:- Finding: In the TRAN 1 Transitional ITC /Stock statement the blank for field: whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furs tined was in YES state. It could not be changed or edited at the time of examination. Inference: It may be opined that the attempt of furnishing return of TRAN 1 of GST was attempted before the ultimatum. A copy of the downloaded portal has been attached with this report in support of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion Bench judgment, extracted therein, is reproduced below:- 42. Article 300A provides that no person shall be deprived of property saved by authority of law. While right to the property is no longer a fundamental right but it is still a constitutional right. CENVAT credit earned under the erstwhile Central Excise Law is the property of the writ-applicants and it cannot be appropriated for merely failing to file a declaration in the absence of Law in this respect. It could have been appropriated by the government by providing for the same in the CGST Act but it cannot be taken away by virtue of merely framing Rules in this regard. Based, inter alia, on such reliance, the Division Bench of Punjab and Haryana High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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