9911796707
TMI Blog2019 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Inserted by notification 3rd proviso in sub-rule (2) of rule 7, Service Tax Rules, 1994 required return for the period from 1st April, 2017 to 30th June, 2017 to be submitted by 15th August, 2017. Also inserted by notification rule 7B carries proviso that revised return for period from 1st April, 2017 to 30th June, 2017 shall be submitted within a period of 45 days from the date of submission of the return under rule 7. Notification dated 9th October, 2019 on extension of time to file GST TRAN 1 form till 31st December, 2019, vires challenge is not pressed by Mr. Raghavan - the petitioner stands entitled to file revised GST TRAN 1 form up to 31st December, 2019. Since Revenue has not acted upon the law whereby CENVAT credit can be denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and ors. dealt with by a Division Bench of High Court of Punjab and Haryana on judgment dated 4th November, 2019. Mr. Kundalia, learned advocate appears on behalf of Union of India and submits, eligibility to cause transition is dependent on having filed service tax return (ST-3). Petitioner did not file such return. Hence, there should not be interference on petitioner's challenge to letter dated 26th March, 2019, issued by Additional Commissioner of State Tax. Mr. Raghavan submits in reply, ST-3 return was filed online but revised return could not be so filed and therefore filed manually. The revision by TRAN - 1 needs to be done. He reiterates, several High Courts have expressed the view that it can be done. By notification dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1994 required return for the period from 1st April, 2017 to 30th June, 2017 to be submitted by 15th August, 2017. Also inserted by notification rule 7B carries proviso that revised return for period from 1st April, 2017 to 30th June, 2017 shall be submitted within a period of 45 days from the date of submission of the return under rule 7. Facts are that petitioner filed ST-3 return for the period on 15th August, 2017. Revised return was filed manually on 15th September, 2017. Requirements under section 140 and said rules stands fulfilled in case of petitioner. In view of notification dated 9th October, 2019 on extension of time to file GST TRAN - 1 form till 31st December, 2019, vires challenge is not pressed by Mr. Raghavan. On af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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