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TMI Blog2020 (2) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... med that decision in this regard can only be taken on the recommendation of GST Council and government is, otherwise, powerless to take any decision. Benefit of decision in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [ 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] provided, where it was held that The Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The writ petitions are disposed of with the permission to the petitioners to file TRAN-0I Return, either electronically or manually, by 31.01.2020. - CWP No.33742 of 2019,CWP No.35001 of 2019,CWP No.35191 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 117 of CGST Rules 2017 and HGST Rules 2017 ultra vires the provision of Section 140 of CGST Act, 2017 and seeking directions to the respondents to open the portal for the petitioners to upload the form TRAN-01. [2] On 16.01.2020, following order was passed:- At the very outset, counsel for the petitioner(s) state that they are not pressing the issue of the vires of the impugned Rule 117. The only issue which survives is whether the benefit of the judgment passed by this Court in Adfert Technologies Pvt. Ltd. vs. Union of India and others, 2019 (11) TMI 282 Punjab and Haryana High Court, decided on 04.11.2019 has to be extended to the petitioner(s). We put it to the counsel appearing for the Revenue that these c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation, it was deemed appropriate that it be put to the respondents that in view of the fact that some dealers have already got relief from this Court for filing TRAN-01, can the matter be resolved by taking decision by the respondents? [7] Today, Mr. Nimba Ram, Joint Commissioner, GST Policy Wing, CBIC and Mr. Anish Gupta, Officer on Special Duty- Legal, CBIC, Department of Revenue have appeared in the Court and informed that decision in this regard can only be taken on the recommendation of GST Council and government is, otherwise, powerless to take any decision. It has also been informed that Special Leave Petition against the judgment of this Court in Adfert Technologies Pvt. Ltd.'s case (Supra) has yet not been filed. [8] I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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