9911796707
TMI Blog2020 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... f filing of the manual returns has been extended upto 30.12.2019 - Present petition is allowed in terms of case mentioned. - CWP-14192-2019 (O&M) - - - Dated:- 25-11-2019 - MR. JASWANT SINGH AND GIRISH AGNIHOTRI, JJ. Present: Mr. Amit Jhanji, Advocate and Mr. Vivek Kackria, Advocate for the petitioner(s). Mr. Sunish Bindlish, Advocate for respondents No.1 3. Mr. Pankaj Gupta, Addl. A.G., Punjab. Ms. Mamta Singla Talwar, DAG, Haryana. CM-17182-2019 Allowed, as prayed for, subject to all just exceptions. Documents at Annexure P-17 are taken on record. This order shall dispose of CWP-14192-2019 titled as Silicon Constructions Pvt. Ltd. vs. Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OR . The petitioner in the writ petition has referred to various documents and correspondence. However, for the sake of brevity, learned counsel for the petitioner submits that the petitioner has neither received any reply from the department, nor their GST Portal for filing the TRAN-1s Return had been opened and hence, the input tax credit accrued under earlier Taxing statutes could not be carried forward under the GST regime. The petitioner during the course of hearing, relied on the judgment passed by this Court in CWP-30949-2018 titled as Adfert Technologies Pvt. Ltd. vs. Union of India and others , decided on 04.11.2019 . It is contended that in view of the directions issued in the aforementioned judgment, respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isis because in the absence of credit, it would have to pay cash throughout the country to the tune of ₹ 37 crores. The GSTR-3B form in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings. It is clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit. List on 23.01.2019. Dasti under signatures of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
